A clear method behind every check.
Z-TIER connects transaction integrity, exception resolution, and reconciliation. Developed by Zhanna Zhumaleyeva, it gives financial review a repeatable, evidence-based structure.
The questions behind
a sound payment decision.
Apply the relevant tests to the obligation.
Record the evidence, outcome, and action.
Identity
Are the vendor, payee, and payment details verified?
Obligation
Is there an authorized basis for the payment?
Receipt
Is delivery, service performance, or an authorized advance supported?
Quantity
Are quantities, units, hours, or billing periods correct?
Price
Does the amount follow the applicable terms and pricing date?
Charge validity
Are additional charges supported and correctly calculated?
Duplicate risk
Has this obligation already been paid, credited, or included elsewhere?
Approval
Has the required authority approved the amount and any exceptions?
Evidence completion
Can the decision be reconstructed from retained records?
A review is only part
of the process.
Exceptions need investigation, an assigned owner, and a documented decision. An authorized override records permission to proceed; it does not turn missing evidence into a passed check.
Payment confirmation, settlement, and reconciliation follow execution. Recoveries are tracked through actual refund, credit application, or another approved disposition. Required follow-up remains visible until complete.
Start with the controls
your business needs.
Z-TIER applies across goods, services, and recurring obligations. Food manufacturing and freight provide specialized examples within a broader framework.
A small team can begin with controlled spreadsheets and clear responsibilities. More connected tools can support the same control logic when justified by volume and complexity.
IntegrityException Resolution and
Reconciliation MethodologyZhanna Zhumaleyeva
Transaction Integrity
By Zhanna Zhumaleyeva
The book develops the framework through procedures, examples, and operational templates for small and mid-sized businesses.
Give your team a clearer way to work.
Start with the problem you want to solve. We’ll help define the right procedure, deliverables, and scope.