AI-assisted internal-audit fieldwork
Test the evidence of control operation.
A sign-off is not enough if the procedure requires independent review. Put the control criterion beside the recorded performer and reviewer.
Book a demoIllustrations explain the product model. Confirm your procedure, formats and review requirements during evaluation.
Start with supplied evidence.
Journal/control population, signed control evidence, approval or authority matrix, period-end records and approved control procedure.
An explicit procedure and a concrete exception.
DEMO-JEA-002 records DEMO-PERSON-01 as both performer and reviewer. That fails the distinct-person rule in Synthetic Control Procedure v1 §2. No monetary exposure is assigned to this identity check.
DEMO-IFC-001 is a separate single-check illustration: 8 received, 1 excluded, 7 eligible; 6 completed and 1 awaiting evidence, with no processing errors.
Journal-entry control — Q1 FY27 · DEMO-JEA-002
Independent control review
Independent review not evidenced · Awaiting reviewer confirmation
DEMO-JEA-002.pdf · Page 1 · performed by
- Role / version
- Primary evidence · v1
- Original → normalised
- DEMO-PERSON-01 → DEMO-PERSON-01
- Method / corrections
- Illustrative extraction · None in illustration
DEMO-JEA-002.pdf · Page 1 · reviewed by
- Role / version
- Primary evidence · v1
- Original → normalised
- DEMO-PERSON-01 → DEMO-PERSON-01
- Method / corrections
- Illustrative extraction · None in illustration
Synthetic Control Procedure v1 §2The reviewer of a control instance must be a different person from its performer. Missing sign-off evidence is reported separately from a documented same-person review.
Effective 2026-04-01 · Recipe v1
Invented source excerpts; no original files are downloadable. Confidence and exact page regions need evaluation against actual evidence.
Illustrative Run snapshot · DEMO-IFC-001
6 of 7 eligible records completed.
One check per record · Q1 FY27. Completion does not resolve human review.
- Received
- 8
- Eligible
- 7
- Execution completed
- 6
- Excluded
- 1
- Awaiting evidence
- 1
- Processing failures
- 0
- Pass4
- Fail1
- Insufficient evidence1
- Needs human review1
- Not applicable0
- Processing error0
Outcomes total 7 eligible records; excluded records are separate. Missing evidence is reported separately unless the configured completeness procedure explicitly defines its absence as a failure.
Recipe v1 · 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.
Carry the source into review.
The expected output is a record-level exception with expected/actual values, rule/version citation and source Trace. All illustrated results await reviewer confirmation; working-paper status is Draft / review incomplete. Confirmed related exceptions can support a finding after human review.
Test how the control operated.
For a journal-entry approval test, compare the supplied sign-off with the approved authority matrix and transaction threshold. An approval outside the authorised limit needs the amount, approver role, matrix version and source reference.
For period cut-off, compare posting and supporting-document dates against the configured reporting period. For reconciliation, tie a board-deck or MIS total to supplied ledger rows and retain the calculation. These are separate procedures to evaluate, not additional results in DEMO-IFC-001.
A document-based test can support assessment of recorded control operation. It cannot establish an observation that requires a person to witness the control. Finance performing the control and internal audit independently retesting it remain distinct.
Keep the scope clear.
Finance performing a control is distinct from internal audit independently retesting it. Document checks do not replace observation, professional judgement or certify IFC/SOX compliance.
Missing evidence is reported separately unless the configured completeness procedure explicitly defines its absence as a failure.
Is this a current product Run?
No. It is a labelled synthetic illustration, informed by the product model. Current release capture and export acceptance remain outstanding.
Your next procedure
Start with the work you need to review.
Discuss the sources, rules and output your team needs. Please keep confidential audit evidence out of the enquiry form.