The OpenAuditor blog
Experiments in audit evidence, decision risk and the assumptions hidden inside a passing check.
Synthetic inputs, recorded engine outputs, downloadable evidence.
The same payments expose a $100 excess together and pass separately when comparison history is omitted. A controlled experiment in audit scope.
One $1,000 invoice. Payments of $600 + $500.
Same records; payment history omitted.
Seven checks hold in two synthetic supplier-bank scenarios. Why agreement with a vendor master does not establish account ownership.
A bank change and a callback.
Different source histories; identical submitted fields.
Worked counterexamples in verification error budgets, abstention and selection: why a configured certainty target needs a denominator.
Configured error budget: 0.5%.
Gate behavior with synthetic bounds.
Procedures for the work around the finding.
Compare invoices, purchase orders and receiving records, then investigate quantity, price and timing differences before payment.
Read the guideReconcile record counts, control totals and source-system filters before relying on an audit extract or interpreting its exceptions.
Read the guideTrace statements, calculations and comparisons in an AI-generated report to source evidence, with a practical claim-review workflow.
Read the guideReview supplier bank-detail changes using independent confirmation, approval history and payment timing, with evidence for each decision.
Read the guideSeparate targeted risk selection from representative audit sampling, document the population and interpret findings within their limits.
Read the guideMatch credits to the original obligation, check how they were applied and reconcile the remaining payable without double-counting adjustments.
Read the guideInvestigate contradictory records, retain evidence versions and document the reasoning that supports an audit exception disposition.
Read the guideKeep instructions inside submitted documents separate from review authority, and test how your workflow handles malicious or misleading content.
Read the guideAssess business expense exceptions against the applicable policy, approval authority and supporting records while preserving the original finding.
Read the guideReview supplier invoices against purchase orders, receipts, approvals and payment records, with a practical checklist for handling exceptions.
Read the guideUnderstand why a policy exception and a material misstatement are different questions, and how reviewers assess both with supporting evidence.
Read the guideCheck extracted values, source locations, field meaning and totals before data enters a business workflow. Learn how to handle unresolved findings.
Read the guideReview tool calls against grants, limits, approvals and user instructions, with practical handling for prompt injection and unresolved checks.
Read the guideCompare billed rates, quantities, service periods and credits with the applicable contract, and document exceptions before payment.
Read the guidePrepare a transaction population, retrieve every result and route exceptions with supporting evidence, review decisions and a traceable audit trail.
Read the guideFollow new articles in your feed reader.
Subscribe via RSS ↗