Risk
Audit Universe
42 auditable entities mapped to risks, controls, systems, findings and audit history. The CAE Agent re-ranks this list as the business changes.
Auditable entities
42
16 shown here
Critical / high risk
19
78% covered in FY27 plan
Never audited
2
Halcyon, ERP program
Coverage age > 18 mo
5
Treasury oldest at 21 mo
Avery · CAE Agent
Three entities changed materially since the last assessment: Halcyon Photonics is now consolidated and unaudited, Azure privileged access grew 14 standing admin roles, and Meridian Logistics had two service outages with a SOC 1 containing exceptions.
Auditable entities
16 entities
| Entity | Type | Owner | Residual risk | Last audited | Coverage | Controls | Open issues | AI signal |
|---|---|---|---|---|---|---|---|---|
Order to Cash AU-01 | Process | VP Revenue Operations | Critical | FY26 Q1 | 92% | 38 | 3 | New credit memo workflow deployed in August |
Procure to Pay AU-02 | Process | Chief Procurement Officer | High | FY25 Q3 | 74% | 31 | 2 | Duplicate vendor rate up 3x year over year |
Financial Close & Reporting AU-03 | Process | Corporate Controller | Critical | FY26 Q2 | 88% | 27 | 1 | Manual top-side entries increased at Q2 close |
Inventory & Cost Accounting AU-04 | Process | VP Manufacturing Finance | High | FY25 Q4 | 61% | 24 | 4 | Halcyon inventory now 11.4% of consolidated balance |
Payroll & Equity Compensation AU-05 | Process | CHRO | Moderate | FY25 Q2 | 70% | 18 | 0 | New equity plan effective FY27 |
Treasury & Cash Management AU-06 | Process | Treasurer | High | FY24 Q4 | 44% | 15 | 2 | Coverage age 21 months, above threshold |
Tax Provision AU-07 | Process | VP Tax | Moderate | FY26 Q1 | 66% | 12 | 1 | Pillar Two rules effective for FY27 |
NetSuite ERP AU-08 | System | CIO | Critical | FY26 Q2 | 95% | 26 | 2 | Quarterly release cadence changed to monthly |
Salesforce CPQ AU-09 | System | VP Sales Systems | High | FY26 Q1 | 80% | 14 | 1 | New pricing approval rules in production |
Azure Cloud Platform AU-10 | System | CISO | Critical | FY25 Q3 | 52% | 22 | 3 | 14 standing global admin roles detected |
Halcyon Photonics (acquired) AU-11 | Legal entity | Integration PMO | Critical | Never | 12% | 9 | 5 | First-year integration, no prior audit coverage |
Northbridge EMEA B.V. AU-12 | Legal entity | Regional Controller | Moderate | FY25 Q1 | 58% | 17 | 1 | Local statutory reporting changes |
Meridian Logistics (3PL) AU-13 | Vendor | VP Supply Chain | High | FY25 Q2 | 38% | 8 | 2 | Two service outages, SOC 1 with exceptions |
APAC Distribution AU-14 | Geography | GM Asia Pacific | Moderate | FY25 Q4 | 55% | 13 | 1 | Channel partner rebate growth of 22% |
Export Controls & Trade AU-15 | Regulatory | Chief Compliance Officer | High | FY24 Q3 | 31% | 11 | 2 | New entity list restrictions affect two product lines |
ERP Modernization Program AU-16 | Initiative | Program Director | High | Never | 0% | 6 | 0 | $48M program, go-live planned FY27 Q2 |