AI Team
Human Decisions
Accountability stays with people. Every escalated judgment is recorded with the AI recommendation, the human conclusion, and the reasoning on both sides.
Decisions logged FY26
214
6 shown
AI recommendations upheld
86%
14% modified or overruled
Overruled by humans
9
All reasoning captured
Decisions without record
0
Required before finalisation
Juno · Independent QA Agent
Every significant judgment in the FY26 file has a recorded human approver, timestamp and rationale. One judgment (EX-119 severity) is outstanding and blocks finalisation of the Order to Cash conclusion.
Decision log
| ID | Judgment | AI recommendation | Human conclusion | Decided by | When | Reasoning |
|---|---|---|---|---|---|---|
| HD-214 | Significant deficiency conclusion on ITGC-017 | Significant deficiency | Agreed | Dana Whitfield, SOX Director | Sep 12 | Compensating quarterly review considered; no evidence of misuse. |
| HD-211 | Sample size reduction for automated control R2C-021 | Single-item test | Agreed | Ines Petrova, IT Audit Manager | Sep 10 | ITGCs assessed effective, permitting single-item testing. |
| HD-208 | Scope exclusion for Halcyon San Jose | Exclude in FY26 | Agreed with condition | Leighton Ko, CAE | Sep 5 | Excluded for FY26; readiness review added to the FY27 plan. |
| HD-205 | Rating of finding F-2068 | High | Modified to High with earlier due date | Omar Haddad, Audit Director | Aug 29 | Agreed rating; required December interim milestone. |
| HD-201 | Closure of finding F-2059 | Close as remediated | Agreed | Omar Haddad, Audit Director | Aug 22 | Two months of clean retesting evidence. |
| HD-197 | Expansion of procedures on vendor master duplicates | No expansion required | Overruled — expand | Dana Whitfield, SOX Director | Aug 18 | Professional skepticism: 14 potential duplicate pairs warranted follow-up. |
AI governance log
GV-120418 min ago
Model reasoning recorded for deficiency memo DE-31
Morgan · Awaiting SOX Director
GV-12012 hrs ago
Sampling deviation requested and logged
Tessa · Approved by Audit Manager (human)
GV-11984 hrs ago
Independent QA opened 4 methodology observations
Juno · Reviewed by CAE
GV-1193Yesterday
Evidence rejected for insufficient audit trail
Rowan · No human action required
GV-11882 days ago
Risk rating recommendation escalated (R-04)
Priya · Pending human approval
Where humans must decide
From the AI authority model
Conclude control ineffective
Always escalated
Deficiency severity classification
SOX Director approves
Issue a finding
Manager plus process owner discussion
Change audit scope
CAE approves scope changes
Approve the annual audit plan
CAE and Audit Committee
Close a finding as remediated
Retest evidence required
Release workpapers to external auditor
Human release control