📊 AI autopilot · audit

SOX ITGC audit autopilot

Tests IT general controls and drafts workpapers — a licensed CPA signs the opinion.

Audit partner / SOX leadbuys it $15–25B (SOX)market 5 auto · 1 humanflow steps

The problem

SOX ITGC testing is the most repetitive part of assurance — access reviews, change evidence, control execution — yet only a licensed CPA may issue the ICFR opinion.

What you get

Controls tested and exceptions severity-rated straight-through; the engagement partner signs the ICFR opinion before it is issued.

The flow

Intake to outcome. 🤖 steps run automatically; 🧑‍⚖️ steps are where a named human signs off the judgment calls.

  1. 1
    🤖 Scope the in-scope ITGCs and pull the access, change and operations evidence
    agent intake · Control evidence pullGeneral ledger / ERP
  2. 2
    🤖 Execute the ITGC control tests and flag exceptions
    agent tester · ITGC control test
  3. 3
    🤖 Rate exception severity (deficiency / significant / material weakness); check independence and materiality
    agent compliance · ITGC control test
  4. 4
    🧑‍⚖️ A licensed CPA / engagement partner signs the opinion Human checkpoint
    CPA / engagement partner
  5. 5
    🤖 Issue the signed workpapers and the ICFR opinion ⚠ Irreversible · high blast
    agent issue · Audit workpaper / opinion
  6. 6
    🤖 Track remediation of deficiencies and roll forward
    agent monitor · Control evidence pull

Agents & tools

  • Control evidence pull stub → Okta
  • General ledger / ERP stub → QuickBooks
  • ITGC control test ● live · AuditBoard
  • Audit workpaper / opinion stub → Workiva

1 of these run live on real data — keyless by default; the rest are sandbox stubs that flip to the real provider the moment you add credentials.

Human checkpoints

  • CPA / engagement partner — A licensed CPA / engagement partner signs the opinion

The autopilot escalates the judgment calls to a qualified human — the rest is straight-through.

Why it's safe to let it run

Every autonomous decision is logged — who · what · confidence. Signed human checkpoints and a built-in compliance reviewer enforce the rails, so the outcome holds up to an audit, not just a demo. Every irreversible action runs only after a human signs — the autopilot does the volume, never the point of no return on its own.

🧑 Accountable owner: Engagement partner (CPA) — one person answers for what this autopilot does.

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