Reconciliation and Analysis
Reconciling and analyzing financial information to inform decision-making in the organization.
Level 1 Demonstrates introductory understanding, directing people to the appropriate source for further information.
BEHAVIORS
- Explains the importance of accurate financial information and the role that basic account information plays in decision-making.
- Performs basic G/L account reconciliations.
- Identifies reconciling items.
- Recommends basic improvements to prevent errors and unreconciled accounts.
QUESTIONS
- Tell me about a time when you performed a reconciliation of a G/L account.
Probing Questions
* What was the account?
* Why was reconciliation necessary?
* Did you encounter any difficult issues?
* How did you resolve those issues?
* What was the result?
- Describe a time when you made a process improvement recommendation based on reconciliations you normally perform.
Probing Questions
* What was the reconciliation that prompted the recommendation?
* What was your recommendation?
* Was it implemented?
* Did it improve the situation?
Level 2 Applies the competency in common situations that present limited difficulties, working with a moderate level of guidance.
BEHAVIORS
- Performs complex account reconciliations.
- Analyzes complex, routine information to identify trends and anomalies useful to decision-making.
- Prepares reports for financial management, including recommendations and predictions.
QUESTIONS
- Describe an analysis or prediction that you prepared for management.
Probing Questions
* What was the analysis or prediction?
* What background work did you do to come up with the analysis or prediction?
* What resources did you use?
* What were your recommendations?
- Describe a complex reconciliation that you performed.
Probing Questions
* What was the analysis?
* What made it complex?
* How did you go about it?
* What was the result?
Level 3 Applies the competency in the full range of typical situations, requiring guidance in only the most complex or new situations.
BEHAVIORS
- Prepares complex analyses of financial information to identify trends, opportunities and risks.
- Makes recommendations on alternatives, based on analyses and understanding of the organization’s policies and objectives.
- Communicates performance analysis results to stakeholders within the organization in a manner that assists them to understand underlying causes and potential actions.
- Searches for new or improved performance measures by considering emerging industry trends and changing organizational objectives.
QUESTIONS
- Tell me about a new or improved performance measure that you identified.
Probing Questions
* What was the new or improved measure?
* How did it would improve decision-making in the organization?
* How did you communicate your recommendation?
* Was your recommended measure adopted?
- Tell me about a time when you presented analysis results to stakeholders outside the finance department.
Probing Questions
* What was the circumstance?
* Who was your audience?
* What was their interest in the analysis?
* How did you go about the presentation?
* What was the result?
Level 4 Applies the competency in new or complex situations and advises others.
BEHAVIORS
- Identifies areas to monitor and report in order to assess corporate decision-making.
- Coaches internal stakeholders in interpreting the results of performance analyses.
- Develops and improves internal reporting to facilitate decision-making.
- Devises systems and processes to monitor the validity of performance analyses.
QUESTIONS
- Describe a feedback process that you designed to validate an analysis.
Probing Questions
* What was the analysis that needed to be validated?
* Why was it important to validate the analysis?
* How did you decide on the particular feedback process?
* How did the feedback process adequately validate the analysis?
- Tell me about an internal report you developed to improve decision-making in the organization.
Probing Questions
* What was the report?
* How did you decide what information to include?
* How did you decide how to present the information?
* How did the report contribute to effective decision-making?
Level 5 Develops new approaches and methods in the area. Is recognized as an expert within the organization.
BEHAVIORS
- Identifies key decision-making areas that will benefit from financial analyses and other financial tools.
- Monitors the effects of financial analyses on decision-making, making adjustments to improve the effectiveness and efficiency of decision-making.
- Develops policies and procedures around decision-making based on financial analyses.
QUESTIONS
- Describe a time when you identified a new area to monitor or measure to improve decision-making.
Probing Questions
* What were the circumstances surrounding this issue?
* What was the new area?
* How did you identify it?
* Was the new measurement useful in promoting better decision-making?
- Tell me about a time when you created or changed policies around decision-making based on analysis.
Probing Questions
* Why was a change or a new policy necessary?
* How did you identify the necessity?
* How did you devise the new or changed policy?
* Did the new or changed policy was effective in improving decision-making?