Journal Approval Audit History Report
The approval trail for journals — who submitted, who approved or rejected, and when — so finance can prove journals went through the required approvals and spot entries that posted without them.
Sample build of the Journal Approval Audit History Report — reconciled, and rendered tool-neutral so it runs in Power BI, ThoughtSpot, or Tableau.
| Journal Batch | Submitted By | Approver | Action | Action Date | Amount |
|---|---|---|---|---|---|
| Sample | Sample | Sample | Sample | 2026-04-30 | $1,240,500.00 |
| — | — | — | — | 2026-03-31 | $842,150.75 |
| Sample | Sample | Sample | Sample | 2026-02-28 | $96,400.00 |
| — | — | — | — | 2026-01-31 | $1,005,233.10 |
| Sample | Sample | Sample | Sample | 2025-12-31 | $58,720.40 |
| Sample | Sample | Sample | Sample | 2026-04-30 | $1,240,500.00 |
The report reads GL_JE_ACTION_LOG joined to the approver's HR record, reconstructing each journal's approval path.
Four journals posted without a recorded approval — auto-approved under a rule, or entered by a role that bypasses approval, which is exactly the control auditors test.
Confirm whether the bypass is intended; if not, tighten the approval rule so journals above the threshold cannot self-approve.
The SQL behind this report is not published. Its logic is one organisation's own setup, so it would not run anywhere else. The tables it reads are listed below, and the warehouse model shows how the same data lands in your warehouse.
Data sources
- GL_LEDGERS
- GL_ACCESS_SETS
- FUN_USER_ROLE_DATA_ASGNMNTS
- PER_ROLES_DN
- PER_USER_ROLES
- PER_USERS
- GL_JE_ACTION_LOG
- PER_ALL_ASSIGNMENTS_M
- PER_JOBS_F_TL
- PER_JOBS_F
- GL_DAILY_RATES
- GL_JE_BATCHES
The data-warehouse model — one fact surrounded by conformed dimensions (what you slice by) and measures (what you aggregate), expressed as dbt so it migrates with you. Grain: one row per source transaction.
| Element | Type | Definition |
|---|---|---|
| GL_ACCESS_SETS | dimension | dimension |
| FUN_USER_ROLE_DATA_ASGNMNTS | dimension | dimension |
| PER_ROLES_DN | dimension | dimension |
| PER_USER_ROLES | dimension | dimension |
| Amount | measure | measure |
Every source object behind this report. Each linked table has its own page with full column descriptions, drawn from the Oracle BICC lineage and articulated for practitioners.
| Table | Reporting columns | Subject areas |
|---|---|---|
| GL_LEDGERS | 10 | 104 |
| GL_ACCESS_SETS | No page in this catalog’s data dictionary yet | |
| FUN_USER_ROLE_DATA_ASGNMNTS | No page in this catalog’s data dictionary yet | |
| PER_ROLES_DN | No page in this catalog’s data dictionary yet | |
| PER_USER_ROLES | 16 | 0 |
| PER_USERS | 22 | 27 |
| GL_JE_ACTION_LOG | No page in this catalog’s data dictionary yet | |
| PER_ALL_ASSIGNMENTS_M | 129 | 21 |
| PER_JOBS_F_TL | 12 | 8 |
| PER_JOBS_F | 98 | 4 |
| GL_DAILY_RATES | 1 | 10 |
| GL_JE_BATCHES | 14 | 2 |