Northbridge Instruments, Inc.
NASDAQ: NBRI · FY26 · Materiality $21.4M
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My Approvals

Your job is no longer performing the audit — it is deciding the handful of consequential matters the AI team escalates. Every decision is logged with the reasoning behind it.

Awaiting you
7
2 due today
Decided this quarter
41
6 modified
Avg. time to decide
6.2 hrs
-3.1 hrs vs Q2
AI recommendations upheld
86%
14% modified
AP-311Due Today, 5:00 PMDeficiency severity

Exception EX-119 — credit memo approval bypass

Escalated by
Morgan (Audit Manager)
AI recommendation
Classify as significant deficiency
If you agree, this affects
SOX conclusion, external auditor communication
Where it came from
Open supporting work →
Agent reasoning

7 of 11,402 credit memos processed without secondary approval; $1.9M gross, $0.4M net exposure, below materiality. Monthly revenue analytic review detected 5 of 7.

AP-309Due Sep 18Audit plan

FY27 annual audit plan

Escalated by
Avery (CAE Agent)
AI recommendation
Approve 24-audit plan, scenario B
If you agree, this affects
Audit Committee approval in October
Where it came from
Open supporting work →
Agent reasoning

Covers 78% of high-risk universe in 11,400 hours; defers two low-risk operational audits to FY28 to fund a cybersecurity review.

AP-308Due Sep 19Scope decision

SOX scope — Cerritos manufacturing location

Escalated by
Morgan (Audit Manager)
AI recommendation
Bring in scope for inventory controls
If you agree, this affects
+14 controls, ~180 testing hours
Where it came from
Open supporting work →
Agent reasoning

Location now 11.4% of consolidated inventory after the Halcyon acquisition, above the 10% coverage threshold in methodology §4.2.

AP-306Due Sep 22Risk rating

Residual risk rating — third-party logistics dependency

Escalated by
Priya (Audit Manager)
AI recommendation
Raise residual risk from Moderate to High
If you agree, this affects
Risk register, audit plan coverage
Where it came from
Open supporting work →
Agent reasoning

Two carrier outages in FY26, no tested contingency plan, velocity rated high. Control effectiveness assessed as partially effective.

AP-304Due Sep 23Finding

Finding F-2071 — terminated user access

Escalated by
Rowan (Senior Auditor)
AI recommendation
Issue finding, rated Medium
If you agree, this affects
ITGC conclusion, management action plan
Where it came from
Open supporting work →
Agent reasoning

2 of 26 terminated users retained read-only NetSuite access for 4 and 9 days. No evidence of use; detective quarterly review operated.

AP-301Due Sep 24Sampling judgment

Reduced sample size for automated configuration control

Escalated by
Tessa (Staff Auditor)
AI recommendation
Test 1 item plus configuration baseline
If you agree, this affects
~40 testing hours
Where it came from
Open supporting work →
Agent reasoning

Control is fully automated with change management ITGCs assessed effective; methodology permits single-item testing.

AP-297Due Sep 25Closure

Close finding F-2059 — bank reconciliation review

Escalated by
Dev (Senior Auditor)
AI recommendation
Close as remediated
If you agree, this affects
Open findings count, Audit Committee report
Where it came from
Open supporting work →
Agent reasoning

25 post-remediation samples retested with no exceptions across two consecutive months.