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Quality Assurance
Audit Committee Reporting QA
QA-AC-003 · July 23, 2026 Audit Committee deck reconciled to AuditBoard, the plan tracker and the issue log.
Audit Committee Reconciliation Agent
2 inconsistencies found. Reported plan completion (90%) differs from actual (85%); High issue ISS-4472 has no corresponding item. These are flagged for human review — the agent does not infer intentional misreporting.
Reconciliation
| Category | Source record | Audit Committee material | Result | Note | |
|---|---|---|---|---|---|
| Audit completion | 17 reports issued Q2 (EV-PLAN-02 r2) | 17 audits completed (slide 13) | Pass | — | |
| Plan completion | Actual 85% (EV-PLAN-02 r4) | 90% (EV-AC-06 slide 13) | Exception | Reporting inconsistency — human review required. | |
| High-risk issues | ISS-4471, ISS-4472 High (EV-IL-01) | ISS-4471 only (slide 12) | Exception | Potential reporting omission — human review required. | |
| Overdue issues | 6 overdue (AuditBoard) | 6 overdue (slide 15) | Pass | — | |
| Significant findings | 3 significant (issue log) | 3 (slide 12) | Pass | — | |
| Risk themes | Third-party, access mgmt | Access mgmt only | Needs human review | Theme selection is a CAE judgment. | |
| Plan changes | 2 deferrals, 1 cancellation | 1 deferral (slide 14) | Needs human review | — | |
| QA results | QA-FR-031 2 exceptions (in progress) | No significant observations (slide 14) | Pass with observation | QA-FR-031 was not complete at deck date. |