finance-contract-control-gates

name	finance-contract-control-gates
description	会計・契約・法務・権限・顧客情報に関する人間承認ゲートと監査ログ要件を管理する。

finance-contract-control-gates

Purpose / 目的

会計・契約・法務・権限・顧客情報に関する人間承認ゲートと監査ログ要件を管理する。

When to use / 利用場面

• Use this skill when deciding whether a proposed action is allowed in read_only, draft, approved_write, or approved_send mode.
• Use this skill to validate approval evidence, construct audit-log rows, and block external sends / Zoho writes when approval is missing.

When not to use / 使用しない場面

• Do not use as the primary drafting skill for quotes, invoices, PO, bills, or contracts; use the workflow skill first.
• Do not override missing approvals; mark the request blocked until evidence exists.

Skill-specific procedure / 固有手順

1. Determine mode: read_only, draft, approved_write, or approved_send.
2. Determine operation: read, draft, create, update, or send.
3. Validate required approval evidence for approved_write and approved_send using references/operation_request.schema.json.
4. Produce an audit log row with timestamp, app, operation, record IDs, payload summary, approver, and evidence link.

Hard rules / 厳守ルール

• This skill is operational support, not legal, tax, accounting, or financial advice. 法務・税務・会計判断は必ず担当者または専門家承認を得る。
• Never send quotes, invoices, purchase orders, bills, RFQs, signature requests, or external emails without explicit human approval.
• Before writing to Zoho Books / Zoho Contracts through MCP or API, produce a draft and a change summary; require approval for create/update/send actions.
• Separate facts, assumptions, missing information, risks, and recommended next actions.
• Minimize personal/confidential data in outputs. Mask bank, tax, payment, and sensitive contract details unless needed for the task.
• Confirm market/entity context: US entity, Japanese parent/subsidiary, currency, tax treatment, payment terms, and approval authority.
• For Zoho product capabilities, API/MCP availability, pricing, and workflow behavior, verify against current official Zoho sources before asserting.

Procedure / 手順

1. Intake — 顧客、案件、契約、見積、請求、ベンダー、金額、通貨、期日、承認者、関連 Zoho レコードを確認する。
2. Classify workflow — Quote-to-Cash / Procure-to-Pay / Contract Lifecycle / Recurring Invoice / Acceptance のどれかに分類する。
3. Retrieve context — Zoho MCP/API、既存テンプレート、過去案件、メール文面、契約テンプレートを参照する。取得できない情報は Missing として列挙する。
4. Draft only — Quote、SO、Invoice、PO、Bill、SOW、NDA、MSA、Acceptance Certificate、RFQ メール等はドラフトを作成し、変更点とリスクを添える。
5. Control gates — 金額、支払条件、税、契約条項、顧客送付、署名依頼、会計計上、外部メールは承認ゲートを通す。
6. Execute after approval — 承認後のみ Zoho やメールへ反映し、レコードID/URL/送信先/日時を監査ログへ残す。
7. Follow-up — 入金・未署名・未承認・期限超過・作業完了請求などの次アクションを提示する。

Inputs / 入力

• Company / customer / vendor name
• Zoho Books organization and record IDs when available
• Deal / project / contract type: Quote, SO, Invoice, PO, Bill, SOW, NDA, MSA, Acceptance Certificate
• Amount, currency, tax treatment, payment terms, billing split, due date
• Approval owner and external recipient
• Templates, clauses, customer/vendor instructions, email thread summary

Outputs / 出力

• Draft artifact or action plan
• Missing information checklist
• Approval checklist
• Risk notes
• Zoho MCP/API action plan with proposed create/update/send operations
• Audit log summary after execution

Quality gates / 品質ゲート

• No external-facing artifact is sent without human approval.
• Draft includes source record IDs or states that IDs are missing.
• Accounting/legal/tax assumptions are separated from facts.
• Customer/vendor-specific terms are not generalized into the reusable template.
• For Example Customer use, apply the company overlay skill after this generic skill.

Related skills / 関連スキル

• zoho-finance-contract-orchestrator

Required approval gates

Gate	Examples	Minimum approval
External send	Quote, Invoice, PO, RFQ, contract, signature request	Business owner
Legal terms	NDA/MSA/SOW clauses, limitation of liability, IP, governing law	Legal/authorized reviewer
Accounting/tax	tax, revenue timing, bill/payment treatment	Finance/accounting owner
Material amount	high-value quote/PO/invoice	Delegated authority matrix
Data access	Zoho MCP scopes, attachments, PII	System/data owner

Output format example / 出力フォーマット例

Example: approved-send gate for a customer invoice email.

• Request: mode approved_send, operation send, app Books/Mail, invoice for ABC Corp.
• Validation: approver, approval timestamp, and evidence link all present → request allowed per references/operation_request.schema.json.
• Audit row produced: timestamp · app · operation · record IDs · payload summary · approver · evidence.
• Counter-example: the same request without approval_evidence is blocked — status "blocked: missing approval evidence", no send, no write.

Gate checklist (Control gates)

• Mode and operation are consistent with the schema (e.g., approved_send ⇒ send)
• approved_write / approved_send carry approver + timestamp + evidence
• Maker and checker are different people where the approval matrix requires it
• Audit row contains all required fields before execution
• Missing approval ⇒ status blocked, never a silent pass

Operation request example

Validates against references/operation_request.schema.json (approved_send branch). Illustrative values only.

{
  "request_type": "customer_invoice_send",
  "entity_name": "ABC Corp",
  "mode": "approved_send",
  "operation": "send",
  "zoho_app": "Books",
  "zoho_record_ids": ["<invoice_id>"],
  "amount": 20000,
  "currency": "USD",
  "approval_required": true,
  "approver": "Finance Manager",
  "approval_timestamp": "2026-01-15T17:05:00Z",
  "approval_evidence": "<approval-thread-or-ticket-url>",
  "audit_log_required": true
}