Compare extracted data with the read-only source. Do not invent a value solely to make a reconciliation pass.
Reviewer
Review date
Statement label
01
Before extraction
Work from an authorized duplicate or securely stored source; do not alter the original statement.
Confirm every statement page is present, in order, upright, uncropped, and readable at normal zoom.
Confirm the statement period, account label, and currency before reviewing rows.
Use an authorized local workflow if a password must be removed for processing.
02
Document-level review
Match opening and closing balances to the source statement.
Confirm the first and last transaction dates fit the statement period.
Check page transitions for missing, repeated, overlapping, or continuation rows.
Compare the extracted row count with visible source rows and note wrapped descriptions.
03
Row-by-row review
Verify every date and description, including wrapped text and useful reference numbers.
Verify Money Out versus Money In; do not infer direction from a sign without checking the statement layout.
Check decimal places, thousands separators, and currency presentation against the source.
Verify running balances when present and leave unavailable values blank instead of inventing them.
Review blank and low-confidence fields, then check for duplicated, skipped, or merged transactions.
Record corrections and the source page without changing the read-only original.
04
Reconciliation
Test whether opening balance plus money in minus money out equals closing balance.
Investigate any difference instead of forcing the totals to match.
Check whether fees, interest, reversals, pending items, or an incomplete period explain a gap.
Keep every unresolved issue visibly flagged for the next reviewer.
05
Export and handoff
Open the downloaded CSV or Excel file and spot-check several rows against the source.
Confirm dates and amounts occupy usable columns and have not been converted unexpectedly.
For Excel, confirm Summary, Transactions, and Review Flags worksheets are present.
Restrict sharing to people who need the document and use an approved delivery method.
Follow the applicable retention policy for the statement, working copies, and exports.
Record who completed the review, when it was completed, and what remains unresolved.
Unresolved items and notes
This checklist is a general quality-control aid. It is not accounting, tax, legal, financial, or information-security advice. Source: https://www.rasterlift.com/resources/bank-statement-ocr-review-checklist
Why the checks matter
Plausible-looking rows can still be wrong
OCR errors are not always obvious. A dropped decimal, an amount assigned to the wrong direction, or a skipped continuation row can preserve a believable layout while changing the data.
Page boundaries
Rows can be repeated or omitted where one statement page continues onto the next.
Amount direction
Separate debit and credit columns can be confused when headers are faint or layouts change.
Wrapped text
A description continued on a second line can be detached or merged with the next transaction.
Balance evidence
A reconciliation difference is a signal to investigate, not a reason to overwrite a source value.
Frequently asked questions
About OCR review
Is a high OCR confidence score enough?
No. OCR can produce plausible-looking mistakes, especially on low-quality scans, wrapped descriptions, small decimals, and page transitions. Important values should be compared with the source statement.
Which transaction fields need review?
Review dates, descriptions, amount direction, decimal places, balances, duplicated rows, missing rows, and the source page. Then reconcile opening balance plus money in minus money out with closing balance when the statement supports that calculation.
What should I do when the source is unreadable?
Record the uncertainty as an unresolved review item and ask an authorized reviewer to check a clearer source. Do not invent a value to make the totals match.
Can I print or download this checklist?
Yes. Use the Print checklist button for the browser print dialog, or download the plain-text version for an internal procedure or review record.
See a review trail before processing your own file
Inspect a fully synthetic statement, its intentional OCR issues, reviewed corrections, and downloadable CSV and Excel output.