Manual journal approval testing
Validates preparer/approver independence and posting timing.
User access deprovisioning test
Compares terminated/transferred employees to access-removal timestamps.
Exception aging dashboard
Prioritizes unresolved control exceptions by age, amount, owner, and risk.
Control design gap analyzer
Compares control descriptions against COSO/control objectives and identifies missing attributes.
Walkthrough transcript-to-narrative
Converts walkthrough transcripts into process narratives, control descriptions, and flow notes.
Evidence completeness checker
Checks if all selected items have sufficient, relevant, and dated audit evidence.
Policy-to-control traceability
Maps policy requirements to controls and flags policy sections without coverage.
Continuous controls monitoring
Runs control tests continuously against ERP logs and transaction data.
Robotic process control validation
Tests bot configuration, exception handling, and change controls.
Data quality control testing
Checks completeness, accuracy, validity, and timeliness controls over reporting data.
Procurement split-purchase testing
Detects purchase splitting to avoid thresholds or approvals.
Travel and expense policy testing
Analyzes receipts, per diem, merchant category, duplicates, and policy exceptions.
Payroll control testing
Flags ghost employees, duplicate bank accounts, unusual overtime, and retroactive pay.
Inventory cycle-count testing
Compares inventory count records, adjustments, and approvals.
Revenue system access control testing
Tests users with access to change prices, contracts, or revenue recognition settings.
Contract modification control testing
Checks whether contract mods had approvals, funding, and legal review.
Evidence authenticity check
Detects duplicate screenshots, altered PDFs, or inconsistent metadata in audit evidence.
Journal-entry anomaly scoring
Scores every journal entry for unusual account combinations, users, timing, text, amounts, reversals, and manual postings.
Revenue cut-off testing
Matches orders, shipping, delivery, invoices, cash receipt, and GL posting dates.
Revenue contract term extraction
Extracts performance obligations, variable consideration, renewal, and termination terms.
Expense vouching agent
Extracts invoice details and matches to AP, PO, receipt, and payment evidence.
Search for unrecorded liabilities
Searches post-period payments, unmatched receipts, vendor statements, and contracts for missing accruals.
Accrued expense testing
Analyzes historical run rates, contracts, receipts, and post-close activity for accrual completeness.
Allowance model challenger
Benchmarks CECL/allowance assumptions against portfolio trends and macro data.