Task 5 implementation report

RED / GREEN

RED: go test ./internal/logic/platform ./internal/routers -run 'Test(PlatformFinanceContentAndAuditRoutes|ApprovalValues)' -v failed before implementation because Task 5 routes were absent and the approval update whitelist did not exist.
GREEN: the same route and approval-contract tests pass. A transactional approval test confirms the approval update only persists status, opinion, handler identity, and handling time, then inserts an aud_operation_log in the same transaction.

Registered writable, restricted-field finance APIs (fin_payment, fin_settlement, fin_reconciliation) and content/customer-service APIs (cnt_content, ntf_template, cs_ticket). They retain the standard status patch and logical archive behavior.
Registered wallet, report, and audit record resources as GET-only list/detail APIs. No generic write route is registered for those resources.
Added POST /audit/aud_approval/:identity/approve. It derives the handler identity from the authenticated JWT, records the handling timestamp, limits the update to the four approval fields, and appends before/after audit data atomically.
Extended AudApproval with persisted handler_identity and handled_at fields.
Added route, approval/audit-transaction, and empty-dashboard-zero-value coverage.

gofmt -w internal/models/aud_approval.go internal/routers/platform.go internal/routers/platform_test.go internal/logic/platform/audit.go internal/logic/platform/audit_test.go internal/logic/platform/health_test.go — PASS
go test ./internal/logic/platform ./internal/routers -run 'Test(PlatformFinanceContentAndAuditRoutes|ApprovalValues|ApproveAuditOnlyUpdates|DashboardOverviewReturnsZero)' -v — PASS
go test ./... — PASS
go build ./cmd/main — PASS
git diff --check — PASS

Approval status values are accepted as non-empty strings to preserve the existing status model; a future workflow may want an explicit state-transition policy (for example, only pending -> approved|rejected).