Reporting

Executive Dashboards

How the audit department is performing: coverage, throughput, quality and the mix of AI execution to human judgment.

Risk coverage

78%

+7 pts

Plan completion

68%

+4 pts

Hours vs. plan

94%

-2 pts

Avg. finding age

41 days

-9 days

Overdue remediation

AI share of testing

82%

+11 pts

Audit hours: AI vs. human

Weekly, current quarter

512 / 96

604 / 88

688 / 104

742 / 92

806 / 84

871 / 79

AI agents Human review

Q3 FY26

Order to Cash34/38

89%

Procure to Pay22/31

71%

Financial Close21/27

78%

Inventory9/24

38%

ITGC19/25

76%

Entity level8/8

100%

Engagement	Phase	Progress	Hours vs plan	Status
Q3 FY26 SOX Testing — Order to Cash	Fieldwork	74%	74%	On track
Q3 FY26 SOX Testing — ITGC	Review	88%	86%	At risk
Supply Chain & Third-Party Logistics Audit	Fieldwork	52%	50%	On track
Cybersecurity Privileged Access Review	Fieldwork	41%	38%	On track
Halcyon Integration Readiness Review	Planning	18%	16%	On track
Payroll & Equity Compensation Audit	Complete	100%	94%	Closed
Treasury & Cash Management Audit	Complete	100%	103%	Closed
Tax Provision Process Review	Complete	100%	97%	Closed

7 risks

Risk	Category	Residual	Control effectiveness	Trend
Revenue recognition on multi-element arrangements	Financial reporting	High	Partially effective	↑
Cybersecurity breach affecting manufacturing systems	Technology	High	Partially effective	↑
Acquisition integration control gaps (Halcyon)	Strategic	Critical	Ineffective	↑
Third-party logistics service disruption	Operational	High	Partially effective	↑
Export control and sanctions non-compliance	Regulatory	High	Not assessed	↑
Segregation of duties conflicts in ERP	Technology	High	Partially effective	↑
ERP modernization program failure	Strategic	High	Not assessed	↑