Internal Audit
Continuous Monitoring & Change Intelligence
Between audits, analytics agents test full populations continuously and watch for business, system and regulatory changes that should trigger audit attention.
Active monitors
6
1 blocked on data
Items flagged (30d)
17
7 credit memos
Populations covered
100%
No sampling needed
Change signals (90d)
5
3 changed the plan
Nova · Data Analytics Agent
The credit memo monitor found the EX-119 pattern before the sample did: 7 memos created from the returns queue bypassed approval after the August workflow change. The journal entry monitor is blocked — the September GL extract has not landed since 09/12.
Continuous monitors
| Monitor | Population | Frequency | Last run | Flagged | Agent | Status |
|---|---|---|---|---|---|---|
Duplicate payment detection CM-01 | All AP payments | Daily | 6 hrs ago | 3 | Nova | Active |
Journal entries posted by unauthorized users CM-02 | All manual JEs | Daily | Blocked | 0 | Vero | Blocked |
Credit memos without approval CM-03 | All credit memos | Hourly | 18 min ago | 7 | Nova | Active |
Privileged access granted outside change process CM-04 | Azure & NetSuite roles | Daily | 9 hrs ago | 2 | Atlas | Active |
Vendor bank detail changes near payment run CM-05 | Vendor master changes | Daily | 6 hrs ago | 1 | Vero | Active |
Terminated users with active accounts CM-06 | HR terminations | Weekly | 2 days ago | 4 | Rowan | Active |
Change intelligence
| Change | Source | Detected | Impact | Action taken | Severity |
|---|---|---|---|---|---|
Credit memo workflow modified in NetSuite CH-19 | Change management feed | Aug 4 | R2C-014 approval routing | Exception EX-119 traced to this change | High |
Halcyon Photonics consolidated into inventory reporting CH-18 | Close package | Jul 31 | Cerritos location scope threshold | Scope decision AP-308 raised | High |
NetSuite release cadence moved monthly CH-17 | IT roadmap | Jul 12 | ITGC-009 sample size | Sample increased from 25 to 40 | Medium |
New entity list restrictions published CH-16 | Regulatory monitoring | Jun 28 | Export controls universe entity | FY27 audit recommended | High |
Equity plan approved for FY27 CH-15 | Board minutes | Jun 14 | Payroll & equity controls | Scoping refresh queued | Low |