AI Auditor
State the outcome you want. The team determines the work, assigns it across agents, executes it, reviews itself, and comes back to you only for judgment.
Give the team an objective
Agent plan
Objective: Complete Q3 SOX testing
Q3 interim SOX testing across 112 in-scope controls for FY26 Q3, due to the external auditor by Oct 6.
Two engagements: Order to Cash (ENG-101) and ITGC (ENG-102), each with an Audit Manager Agent.
412 procedures derived from methodology, prior-year work, and the August workflow change.
146 evidence items validated; 1 overdue and chased twice.
94 populations reconciled to source; 1,842 samples selected under §7.3.
Workpapers written as testing proceeds, with tickmarks and evidence references.
Full-population analysis on each exception to quantify prevalence.
5 review notes raised, 3 cleared; evidence sufficiency assessed.
Deficiency severity on EX-119 escalated to the SOX Director.
38 workpapers assessed; 1 observation blocks finalisation.
Draft finding F-2074, action plan, and Q3 SOX status memo prepared.
What the team needs from you
One judgment blocks the Order to Cash conclusion: the severity of exception EX-119. My recommendation is significant deficiency, not material weakness.