Audit evidence preparation
Project Description: AI extracts approval, date and other control-test evidence from change tickets and links each finding to its source. It drafts workpapers against agreed criteria; an auditor reviews the evidence and determines the conclusion.
Implementation effort
100–400staff hours total
Current workload
—staff hours / month
Net time saved
—staff hours / month
Project difficulty
Moderate
Implementation work
Define control tests and evidence requirements16–64h
- Specify the control objective, three test criteria and evidence required to support each criterion.
- Define exceptions and divide evidence preparation from independent auditor review.
Prepare ticket evidence and test cases16–64h
- Connect one change-ticket repository and label 50 historical cases against the agreed criteria.
- Retain original evidence and check extraction fields, permissions and retention boundaries.
Configure extraction and draft workpapers24–96h
- Extract required attributes and apply deterministic checks for the three test criteria.
- Annotate supporting evidence and produce source-linked draft workpapers for auditor review.
Validate evidence and control-test results32–128h
- Have an independent auditor adjudicate held-out cases, including missing or conflicting approvals and dates.
- Trace workpaper claims to original evidence; correct failures and rerun affected tests.
Train auditors and pilot the workflow12–48h
- Train up to five preparers and reviewers; document exception procedures and limits on tool reliance.
- Run a supervised production pilot and obtain approval for the defined control-test workflow.
Ongoing work
Maintain evidence preparation32–128h / yr
- Review extraction quality, evidence formats and regression cases quarterly.
- Review control criteria, permissions and configuration annually; update tests as evidence or systems change.
Further projects
- Add more controls, evidence repositories or ticket types.
- Extend prepared evidence into recurring control monitoring with auditor review.