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AI-assisted internal-audit fieldwork

Make the procedure explicit.

An Audit Test Recipe is the structured, versioned definition of a Test. The example compares invoice subtotal with approved PO amount; its result still needs review.

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Illustrations explain the product model. Confirm your procedure, formats and review requirements during evaluation.

Scope / Logic / Control

All fourteen parts of the procedure.

  1. Audit objective

    Establish whether invoice subtotal agrees with the approved PO.

  2. Risk

    An invoice exceeds the authorised purchase value. A difference is not a proven loss.

  3. Population and period

    Eligible PO-backed records in Q1 FY27. Account for exclusions and unavailable evidence.

  4. Required documents/datasets

    ERP payment export, invoice PDFs, approved PO export and policy; assign each source its role.

  5. Extraction fields

    Invoice subtotal, PO reference and approved amount, each with its original value and source Trace.

  6. Source-of-truth hierarchy

    The approved PO wins for the authorised amount. Authority is configured per field.

  7. Calculations and tolerances

    Absolute subtotal difference ≤ ₹1. ₹1,25,000 versus ₹1,20,000 exceeds that tolerance.

  8. Company-policy requirements

    Synthetic Procurement Policy v3 §4.2, effective 1 April 2026.

  9. Regulatory requirements

    None configured in this illustration. A real rule needs jurisdiction, applicability, effective date, version and exact citation.

  10. Result logic

    Pass, Fail, Insufficient evidence, Needs human review, Not applicable or Processing error. Missing evidence is separate unless a completeness rule explicitly makes it a failure.

  11. Exception severity

    Critical, High, Medium or Low, assessed in the context of risk and potential exposure.

  12. Review and approval

    Maker-checker separates preparer and reviewer. Corrections, overrides with reasons, escalation and sign-off are attributable human decisions.

  13. Output format

    Working-paper contents, exception register, findings and evidence index. This example remains Draft / review incomplete.

  14. Version and effective date

    Record author, approver, change summary and sources. DEMO-RUN-018 retains Recipe v3; a later policy or Recipe cannot rewrite completed history.

Illustrative P2P source assignments

Population
The ERP payment export defines the records in scope.
Primary evidence
Invoice DEMO-0042.pdf supplies the actual subtotal.
Source of truth
Approved PO Orders!H43 is authoritative for this amount.
Supporting evidence
Goods receipts can corroborate delivery in a separate procedure.
Reference data
An approved authority matrix defines approval limits.
Policy/regulation
Synthetic Procurement Policy v3 §4.2 supplies the criterion.
Illustrative example · invented data · not a product capture

P2P — Q1 FY27 · DEMO-0042

P2P amount check

Fail
Expected₹1,20,000
Actual₹1,25,000

Amount mismatch · Awaiting reviewer confirmation

DEMO-0042.pdf · Page 1 · subtotal region
Role / version
Primary evidence · v1
Original → normalised
1,25,000.00 → ₹1,25,000
Method / corrections
Illustrative extraction · None in illustration
purchase-orders.xlsx · Orders!H43
Role / version
Source of truth · v1
Original → normalised
120000 → ₹1,20,000
Method / corrections
Illustrative cell read · None in illustration
Synthetic Procurement Policy v3 §4.2

Compare invoice subtotal with approved PO amount. Absolute difference must not exceed ₹1. If the approved PO is unavailable, report Insufficient evidence.

Effective 2026-04-01 · Recipe v3

Invented source excerpts; no original files are downloadable. Confidence and exact page regions need evaluation against actual evidence.

Approval, output and version

12. Review and approval: the illustrative Recipe is approved; result confirmation remains outstanding. Overrides require a reason and attributable decision. 13. Output: a draft working paper with procedure, source references and review limitations. 14. Version and effective date: Recipe v3 and Policy v3 remain identified with DEMO-RUN-018.

A policy update requires a new version and review of affected Recipes. It must not rewrite completed Run history. A Copilot-compiled Recipe is a draft until a person approves it.

Illustrative Run snapshot · DEMO-RUN-018

180 of 190 eligible records completed.

One check per record · Q1 FY27. Completion does not resolve human review.

Received
200
Eligible
190
Execution completed
180
Excluded
10
Awaiting evidence
6
Processing failures
4
  • Pass157
  • Fail17
  • Insufficient evidence6
  • Needs human review6
  • Not applicable0
  • Processing error4

Outcomes total 190 eligible records; excluded records are separate. Missing evidence is reported separately unless the configured completeness procedure explicitly defines its absence as a failure.

Recipe v3 · Inputs v1 · illustrative engine demo-1 / model fixture-1. Completed Run history is immutable. A new Recipe version creates new work; it does not rewrite this snapshot.

Draft / review incomplete · Finding: Not raised · 0 confirmed exceptions.

Does this example confirm current availability?

The example explains the product model with synthetic data. Confirm the procedure, formats and review behaviour you need in an evaluation; a labelled illustration does not replace product evidence.

Your next procedure

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Discuss the sources, rules and output your team needs. Please keep confidential audit evidence out of the enquiry form.

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