{
  "project_id": "AI-08",
  "title": "Audit evidence preparation",
  "source_model": "finance-hours-v1-2026-10-22/model.json",
  "source_category": "Audit and assurance",
  "scope": "One evidence-extraction and control-test workflow: one change-ticket repository, three explicit test criteria and 50 historical cases for development and validation, with up to five initial users. Generate source-linked attributes and draft workpapers; an auditor checks evidence and determines the conclusion. No autonomous audit opinion.",
  "basis": "Existing working judgment estimates; case studies do not calibrate these hour ranges.",
  "work": [
    {
      "title": "Define control tests and evidence requirements",
      "phase": "process",
      "phase_share": 1,
      "hours": [
        16,
        32,
        64
      ],
      "basis": "Agree the control objective, three criteria, acceptable evidence, exceptions and reviewer responsibilities. Finance here includes audit preparers; review includes independent audit supervision."
    },
    {
      "title": "Prepare ticket evidence and test cases",
      "phase": "data",
      "phase_share": 1,
      "hours": [
        16,
        32,
        64
      ],
      "basis": "Configure repository access, collect and label 50 cases, retain original evidence and check extraction fields, retention and access boundaries."
    },
    {
      "title": "Configure extraction and draft workpapers",
      "phase": "build",
      "phase_share": 1,
      "hours": [
        24,
        48,
        96
      ],
      "basis": "Configure attribute extraction, deterministic rule checks, evidence annotation/source linking and draft workpaper output."
    },
    {
      "title": "Validate evidence and control-test results",
      "phase": "validation",
      "phase_share": 1,
      "hours": [
        32,
        64,
        128
      ],
      "basis": "Have an independent auditor adjudicate held-out cases, test missing/conflicting approvals and dates, check evidence traceability, resolve failures and rerun tests."
    },
    {
      "title": "Train auditors and pilot the workflow",
      "phase": "rollout",
      "phase_share": 1,
      "hours": [
        12,
        24,
        48
      ],
      "basis": "Train preparers and reviewers, document reliance limits and exception procedures, run a supervised production pilot and approve use."
    }
  ],
  "total_hours": [
    100,
    200,
    400
  ],
  "annual_upkeep_hours": [
    32,
    64,
    128
  ],
  "upkeep_basis": "Judgment: quarterly review of extraction performance, evidence conventions and regression cases at 4/8/16 hours, plus an annual control/configuration review at 16/32/64 hours. Routine audit testing and workpaper review are separate operating work.",
  "boundary": "Need independent audit acceptance criteria and work logs for labeling, test development, supervisor validation, tool reliance documentation and maintaining evidence links.",
  "organization_assumptions": "Central task-level settings in organization-model.json; reference hours remain unchanged in this file.",
  "difficulty": {
    "label": "Moderate",
    "reasons": [
      "Evidence formats and approval records vary across tickets.",
      "Each extracted attribute needs a traceable source.",
      "Missing or conflicting evidence must not become a false pass.",
      "Independent auditors must validate the tool's work and conclusions."
    ]
  }
}