Council Post: The Month-End Trust Model Is Broken. Here's What Replaces It

Sunil Padiyar, CTO of Trintech, argues that the traditional “month-end trust” model no longer fits an AI-enabled financial close. For decades, confidence was established at period end after reconciliations, exception resolution, approvals, and book closure. But with AI systems matching transactions and flagging variances continuously—preparing journal entries as data arrives—periodic validation creates a timing gap, defers risk, and can force compressed review cycles. Padiyar says the fix is “continuous trust” as an architectural shift: governed data, real-time controls embedded in workflows, explainable AI, and continuous validation so confidence is maintained throughout the cycle.