Use ChatGPT Work to assemble a reconciliation review packet from a named, read-only population: tie source documents to ledger rows, recompute amounts, preserve native identifiers, and label each difference as a timing question, missing evidence, duplicate, coding candidate, or calculation exception. A difference is not a correction, and a balanced worksheet is not proof that the books are right. ChatGPT must not choose accounting treatment, create or reverse a journal, change a code, clear a reconciliation, or certify a close. The attached figures are projected role-task priors, not measured ChatGPT adoption by bookkeeping, accounting, and auditing clerks, so they support a controlled review trial rather than a claim about current practice.
