DEFINITION
Explainable Finding
An explainable finding is an analytic result accompanied by the underlying transactions, the logic that produced it, and the data lineage behind it, so a reviewer can trace how the conclusion was reached and defend it in audit.
Explainability is a practical requirement rather than a preference in risk and audit work. A finding that cannot be traced to source records and stated logic cannot be included in audit documentation, discussed with a process owner, or used to support recovery.
This is also what distinguishes a usable AI-generated finding from an unusable one. The reviewer, not the model, remains responsible for the judgement, and that requires visibility into the reasoning and the evidence.