# HAV Seafood Finance Process, Authority & Internal Control Architecture
## Purpose
This workbook defines the static governance architecture for Finance processes, approval authority, monetary thresholds, internal controls, segregation of duties, reconciliations, exceptions, overrides and monitoring at HAV Seafood. It is the control/authority backbone across the Finance architecture.
## Scope boundary
- Defines **rules, roles, thresholds, controls and process structure**.
- Does **not** include actual approvals, journal entries, payment releases, reconciliations, override events, control executions, audit findings or exception history.
- Other domains retain ownership of their commercial, operational, HR and logistics facts even where Finance approval is required for accounting impact.
## Key counts
- Sheets: **44** (including `Architecture_Overview`)
- Finance processes: **50**
- Process steps: **300**
- Finance controls: **48**
- Monetary threshold types: **12**
- Segregation-of-duties rules: **20**
- Master-data types: **14**
- Reconciliation types: **8**

## Main workbook contents
- `Finance_Processes` — Process catalog for all in-scope Finance governance processes.
- `Finance_Process_Steps` — Ordered workflow steps per Finance process.
- `Process_Authority_Rules` — Preparer/reviewer/approver rules and threshold linkage.
- `Monetary_Approval_Thresholds` — Synthetic DKK authority bands by transaction context.
- `Finance_Control_Catalog` — Internal control catalog spanning preventive, detective and monitoring controls.
- `Process_Control_Mappings` — Links controls to governed Finance processes.
- `Segregation_of_Duties` — Explicit incompatible role combinations.
- `Master_Data_Change_Rules` — Who may request, maintain and approve sensitive Finance master-data changes.
- `Close_Process_Steps` — Close architecture and sequencing.
- `Reconciliation_Rules` — Required reconciliations, frequency and ownership.
- `Exception_Routing_Rules` — Future exception-case ownership and escalation paths.
- `Override_Rules` — Controlled exceptional paths requiring documented rationale.
- `Domain_Authority_Bridges` — Boundary mapping between Finance authority and other domains.
- `System_Control_Mappings` — Primary systems supporting each control.

## Authority model
- Authority is **position-based**, not employee-based.
- Monetary thresholds are expressed in **DKK** and are internal synthetic HAV Seafood policy levels.
- `Position_Finance_Authority` defines generic authority classes; `Process_Authority_Rules` defines process-specific application; `Monetary_Approval_Thresholds` adds amount-based escalation.

## Internal control model
- `Finance_Control_Catalog` defines the control universe.
- `Control_Types` classifies controls by preventive/detective/corrective, manual/automated and transaction/reconciliation/monitoring characteristics.
- `Control_Evidence_Rules` specifies what evidence future operational execution should produce.
- `Segregation_of_Duties` records structural incompatible roles.

## Cross-domain relationships
- Sales remains authoritative for commercial customer facts, but Finance governs credit exposure and accounting treatment.
- Procurement remains authoritative for supplier commercial facts, but Finance governs AP validation, payment authority and bank-master controls.
- Production / Logistics / Quality remain authoritative for physical events and reasons; Finance governs financial interpretation, valuation and write-off approval.
- HR remains authoritative for positions and incumbency; Finance governs payroll-related accounting/reconciliation controls.

## Important architectural distinctions
- Responsibility != Authority
- Authority != Approval Event
- Monetary Threshold != Transaction
- Control != Control Execution
- SoD Rule != SoD Violation
- Reconciliation Rule != Reconciliation Result
- Override Rule != Override Event
- Exception Type != Exception Case

## Recommended AI navigation
- **What processes exist?** → `Finance_Processes`
- **Who may do what?** → `Position_Finance_Authority`, `Process_Authority_Rules`
- **What are the DKK approval levels?** → `Monetary_Authority_Levels`, `Monetary_Approval_Thresholds`, `Threshold_Applicability`
- **Which controls apply?** → `Finance_Control_Catalog`, `Process_Control_Mappings`
- **Required evidence?** → `Control_Evidence_Types`, `Control_Evidence_Rules`
- **Role conflicts?** → `SoD_Conflict_Groups`, `Segregation_of_Duties`
- **Month-end and reconciliations?** → `Close_Process_Steps`, `Close_Dependencies`, `Reconciliation_Rules`
- **Exceptions or overrides?** → `Finance_Exception_Types`, `Exception_Routing_Rules`, `Override_Rules`
- **Boundary with other domains?** → `Domain_Authority_Bridges`

## Source dependencies
- `hav_seafood_finance_accounting_foundation_dimensions_v1(9).xlsx` — Finance master reference and cost-center backbone (GL_Accounts / Cost_Centers / Financial_Dimensions / Responsibility_Centers)
- `hav_seafood_finance_tax_currency_document_framework_v1(6).xlsx` — Tax/process policy alignment (Document and tax/currency governance)
- `hav_seafood_finance_customer_credit_billing_receivables_v1(3).xlsx` — AR/credit processes and control alignment (Customer credit / billing / receivables framework)
- `hav_seafood_finance_supplier_payables_payment_framework_v1(4).xlsx` — AP/payment process and control alignment (Supplier payables / payment framework)
- `hav_seafood_finance_inventory_costing_manufacturing_accounting_v1(2).xlsx` — Inventory/control/variance alignment (Inventory costing & manufacturing accounting)
- `hav_seafood_finance_fixed_assets_capex_framework_v1(2).xlsx` — CapEx/asset governance alignment (Fixed assets & CapEx framework)
- `hav_seafood_finance_treasury_banking_cash_framework_v1(2).xlsx` — Banking control and authority alignment (Treasury, banking & cash framework)
- `hav_seafood_finance_budget_management_reporting_v1(1).xlsx` — Planning/reporting governance alignment (Budgeting & management reporting)
- `hav_seafood_hr_positions_workforce_establishment_v1(9).xlsx` — Position/title backbone (Positions)
- `hav_seafood_hr_process_approval_authority_v1(7).xlsx` — Cross-domain authority pattern reference (HR approval authority)
- `hav_seafood_sales_process_authority_commercial_control_v1(2).xlsx` — Commercial bridge / authority boundaries (Sales process authority control)
- `hav_seafood_procurement_process_control_framework_v1(4).xlsx` — Procurement bridge / authority boundaries (Procurement process control)
- `hav_seafood_logistics_process_service_control_framework_v1(2).xlsx` — Logistics bridge / authority boundaries (Logistics process service control)
- `hav_seafood_administration_records_services_framework_v1(1).xlsx` — Evidence / records / storage reference (Administration records services framework)
- `hav_seafood_enterprise_systems_landscape_v1(20260813-130248).xlsx` — System identifiers and ownership (Systems)
- `hav_seafood_system_data_ownership_model_v1(20260813-130253).xlsx` — Cross-system data-ownership reference (System data ownership model)

## Phase boundary
This workbook is part of **Phase 1 — Architecture**. It should be used later to generate realistic approvals, control trails, exceptions, audit evidence and governance events in Phase 3, after the business stories are designed in Phase 2.
