AI Testing Workspace
Tessa (Staff Auditor Agent) is testing R2C-014. Every step — population, sampling, attributes, tickmarks, conclusions — is documented as it happens and reviewed by a Senior Auditor Agent.
R2C-014 — Credit memos above $25K require secondary approval
Population validated, 45 samples selected under methodology §7.3
- Population
- 1,284 credit memos over $25K (GL 41200)
- Population validated
- Reconciled to GL, record count agreed
- Sample size
- 45 — high risk, ongoing frequency
- Progress
- 72%
| # | Document | Amount | Date | Approver | Approval obtained | Approver authorized | Approval before posting | Amount agrees to support | Business reason documented | TM | Result |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | CM-114208 | $48,200 | Jul 06 | L. Trent | ✓ | ✓ | ✓ | ✓ | ✓ | A B | Pass |
| 2 | CM-114331 | $92,750 | Jul 14 | L. Trent | ✓ | ✓ | ✓ | ✓ | ✓ | A B C | Pass |
| 3 | CM-114402 | $27,400 | Jul 19 | M. Ozturk | ✓ | ✓ | ✓ | ✓ | ✓ | A | Pass |
| 4 | CM-114577 | $310,900 | Aug 02 | — | ✗ | — | — | ✓ | ✗ | A X | Exception |
| 5 | CM-114612 | $35,000 | Aug 07 | L. Trent | ✓ | ✓ | ✓ | ✓ | ✓ | A B | Pass |
| 6 | CM-114744 | $61,300 | Aug 15 | R. Salas | ✓ | ✓ | ✓ | ✓ | ✓ | A B | Pass |
| 7 | CM-114890 | $29,850 | Aug 23 | L. Trent | ✓ | ✓ | ✓ | ✓ | ✓ | A | Pass |
| 8 | CM-115003 | $154,600 | Sep 01 | R. Salas | ✓ | ✓ | ✓ | ✓ | ✓ | A B C | Pass |
- AAgreed to credit memo document in NetSuite
- BApproval evidenced in workflow history with date/time stamp
- CRecalculated amount against original invoice
- XException — see exception EX-119
Exception EX-119
Sample 4 — CM-114577
- Discovered by
- Tessa (Staff Auditor)
- Discovered
- Sep 15, FY26
- Severity
- Under evaluation
- Status
- Awaiting human judgment
Credit memo of $310,900 posted without required secondary approval.
7 of 11,402 credit memos ($1.9M gross / $0.4M net) processed through the returns queue without approval.
August workflow change removed the approval routing rule for memos created from the returns queue.
Review notes
Document why the returns queue population was not separately stratified before sampling.
Confirm human approval of the deficiency severity conclusion is captured before finalization.
Evidence of completeness for the privileged role listing needs a parameters screenshot.
Reference the independent re-performance of report logic in the conclusion.
Extend procedures to the 14 potential duplicate vendor pairs identified by analytics.
Testing progress by process
All open exceptions
| Exception | Control | Description | Root cause | Population impact | Severity | Status |
|---|---|---|---|---|---|---|
| EX-119 | R2C-014 | Credit memo of $310,900 posted without required secondary approval. | August workflow change removed the approval routing rule for memos created from the returns queue. | 7 of 11,402 credit memos ($1.9M gross / $0.4M net) processed through the returns queue without approval. | Under evaluation | Awaiting human judgment Tessa |
| EX-117 | ITGC-017 | Three terminated users retained access for 4, 9 and 11 days after termination. | HR termination feed excludes contractor terminations processed outside Workday. | 11 of 214 terminations in FY26 exceeded the 3-day standard. | Significant deficiency | Concluded Rowan |
| EX-114 | P2P-008 | Two vendors activated without documented duplicate check. | Duplicate check performed but not retained; procedure does not require evidence. | Full-population analytic identified 14 potential duplicate vendor pairs. | Control deficiency | Under AI investigation Kai |