The AI that investigates your accounts
Other platforms flag variances. Cortex investigates them. Querying GL transactions, comparing prior periods, and generating audit-ready work papers with cited evidence. Your team reviews completed analysis instead of starting from scratch.
Cortex Investigation
Account 4210 · Accrued Liabilities
The AI maturity framework
Four levels of AI in accounting
Level 1
Commentator
Flags variances, assigns risk scores, generates alerts. The human still does all the work.
Oracle ARCS, BlackLine
Level 2
Investigator
AI autonomously investigates using structured data tools. Produces findings with specific evidence.
Arvexi Cortex
Level 3
Preparer
AI completes the entire reconciliation end-to-end: creates items, documents findings, submits for review.
Coming soon
Level 4
Controller
AI manages the entire close: orchestrating tasks, resolving dependencies, escalating only material exceptions.
Our vision
Confidence Scoring
Account 4210 · Accrued Liabilities
Step 1. Score
Every account scored with a 5-factor formula
Cortex scores every reconciliation using five deterministic factors. The formula is auditor-reproducible. Same inputs, same score, every time. GREEN means low risk. AMBER means review. RED triggers investigation. Read about confidence scoring.
Step 2. Investigate
7 data tools, real transactions, structured findings
For amber and red accounts, Cortex launches an autonomous investigation agent. It queries your GL, compares prior periods, checks IC counterparts, and produces findings with specific evidence. Learn how AI investigation agents replace manual reconciliation.
Work Paper, AI Generated
4210 · Accrued Liabilities
March 2026 Close
Balance Summary
GL Balance
$847,230.00
Subledger Balance
$834,890.00
Unreconciled
$12,340.00
Finding 1
TIMINGVariance of $8,200.00 is attributable to an accrual reversal posted on March 28 that has not yet cleared through the subledger. This pattern matches the prior three periods where reversals cleared within 3 business days of period end. Expected to resolve by April 3.
Cited Transactions
Reconciling Items
Step 3. Document
Formal work papers generated automatically
Cortex produces structured work papers with balance summaries, variance analysis, investigation findings with cited transactions, and auto-created reconciling items. Every finding references specific data from your database. Read about AI agents in accounting.
Decision Pipeline
Action: Create reconciling item RI-4210-0047
Layer 1: SOX Boundary
Journal postings, certifications, approvals
Layer 2: Materiality
Amount: $8,200 < threshold $50,000
Layer 3: Confidence
Score: 83.4% > minimum 70%
Step 4. Trust
Three-layer pipeline enforces SOX boundaries
Every Cortex action passes through three layers. SOX-critical actions are permanently blocked. Materiality thresholds control automation. Confidence self-awareness downgrades uncertain actions to suggestions. Follow our Cortex configuration guide.
Cost transparency
$7 per full sweep. Less than your team's coffee budget.
$0.00
Per GREEN account
Template work papers, no AI call
$0.02
Per AMBER/RED narrative
AI-generated analysis
~$7
Full investigation sweep
210 accounts, all findings
Gets smarter every cycle
Cortex learns from your controllers
Calibration feedback
Controllers mark scores as correct, too high, too low, or wrong. Each calibration adjusts future scoring for that specific account.
Cross-cycle patterns
Detects recurring variances, false positives, timing differences, and seasonal patterns. Timing items that resolve every month stop being flagged.
Cortex rules
Configurable per-organization rules: threshold overrides, active/inactive toggles, and condition-based logic.
Explore features
Go deeper into Cortex
Read our AI Brain glossary entry, or see how Cortex powers account reconciliation.