- Before
- “I spend more time chasing the right PDF than testing the control.” Tick marks, cross-references and write-ups, one sample at a time.
- Now
- Opens a grid the agents tested overnight, asks about what she doesn't understand, resolves the one disagreement and signs as preparer.
One control, from overnight agent run to a signed workpaper
Kestrel & Vane Group is testing P2P-07 for its FY2026 interim period, 1 January to 30 September: invoices of $50,000 or more must be approved in the ERP workflow by someone whose delegated limit covers the amount, before payment is released. Lena Marsh is the tester, Tomás Ferreira the reviewer. Here is how the work goes, screen by screen, in the working solution.
- 01Wednesday, 14 Oct
The agents worked overnight; her day starts with what needs her
Lena Marsh · Senior SOX TesterInterim testing closes in 16 days and Lena has 18 controls this cycle. Her home screen lists what only she can do — P2P-07 has 1 exception and 1 disagreement, O2C-12 has a review note from Tomás, R2R-04 has 2 evidence requests 3 days overdue — and what the agents did overnight, step by step, from the sampling agent's re-run of the population at 06:21 to the drafted workpaper at 07:11.
Overnight, the agents: “Deficiency agent swept 1,846 invoices for attribute C: 4 found, $251,470; drafted DEF-26-014.”
- 02One question
She asks why sample 17 failed, in plain words
Lena Marsh · Senior SOX TesterLena asks the assistant. The answer names the invoice — INV-2026-118463, Brightwell Industrial Supply BV, $61,240.00 — the approver, Owen Halloran, Plant Finance Manager, Tilburg, and his $25,000 single-invoice limit under DoA matrix v7, §4.2 row 9. It says the reviewer agent re-performed the cell blind and agrees, points to the workflow change behind it, cites both sources and opens the cell beside the answer.
“The cause is workflow change CHG-26-0412 of 3 Jun. I have opened the cell.”
- 03The grid
Five attributes across, 25 samples down, every cell a decision with its proof
Testing agentAttributes A to E run across the top — approval present, approver on the DoA matrix, amount within the limit, approved before payment, evidence complete — and the 25 sampled invoices run down the side. Each of the 125 cells carries its one-line evidence snippet. Above the grid: a population of 1,846 invoices, $214.6M, tied to the ledger; a random sample with seed 20261002; 24 pass and 1 exception; 24 of 25 re-performed cells agree; 4 of 1,846 with the same break.
The sampling agent tied report ZAP_INV_APPR to the AP subledger, account 2100, with a $0.00 difference before it drew the 25.
- 04Sample 17 · attribute C
$61,240 approved against a $25,000 limit
Testing agentOpening the cell shows the evidence the agent read, with the figures highlighted: the invoice total of $61,240.00 and the approver's limit of $25,000, over by $36,240.00. Below it are the rule (DoA matrix v7 §4.2), the testing agent's reasoning at confidence 0.98 and its sources. The approval came from the workflow, not a manual override. The reviewer agent, working from the source documents on its own, reached the same result.
Cells below the 0.90 confidence floor always go to a person.
- 0506:52
A second agent re-performs blind, and disagrees out loud
Reviewer agentThe reviewer agent re-performed samples 3, 9, 17, 21 and 24 — every exception, topped up at random to 20% of the sample — before it could see the testing agent's answers. It agrees on 24 of 25 cells. On sample 21, attribute E, the testing agent said pass at 0.96; the reviewer agent says not complete at 0.94: the invoice cites PO 4500-88213 version 3, issued 2 Jul 2026 with a price change, and the file holds version 2. Both reasonings sit side by side, and the cell waits for Lena.
“The reviewer agent never resolves its own disagreement. Whatever you choose is recorded with your name and reason.”
- 06One click
She asks for the right purchase order; both agents check it again
Lena Marsh and Hannah BrookeLena chooses “Request PO version 3 from Hannah Brooke's team”. Request REQ-2026-0931 goes to AP Shared Services, the PO arrives, and the evidence agent and the reviewer agent re-check version 3. The cell passes, marked “Resolved by Lena Marsh · PO 4500-88213 v3 received 14 Oct, reviewer agent re-checked”, and 25 of 25 re-performed cells now agree.
“PO v3 received and re-checked · 25 of 25 cells agree.”
- 0707:05
One failed sample, the whole population checked
Deficiency agentThe deficiency agent checked attribute C on all 1,846 invoices: 4 were approved above the limit, $251,470 in total, all by the same approver for cost centre 4410, from 22 Jun to 26 Sep. All four are three-way matched, goods received, prices per contract — no misstatement. It traced the cause to change CHG-26-0412 of 3 Jun 2026, which routed tier 2 approvals for the Tilburg plant to a role group without checking its limit, and opened a question on IT change control ITGC-04.
Drafted evaluation: potential exposure $2.71M, 8.6% of $31.5M performance materiality; compensating control P2P-11 tested effective.
- 08Classified
The agent proposes a classification; the program manager decides
Tomás Ferreira · SOX Program ManagerDEF-26-014 is drafted with condition, criteria, cause and effect, the sweep, the root cause timeline and the AS 2201 evaluation. The deficiency agent proposes a control deficiency, not significant, at confidence 0.88, and says why. Only the SOX program manager can classify: Tomás picks reason code CL-01, agree with the proposed classification, writes his note and signs. Remediation goes to the control owner: correct the routing, retrospective approval by the Division CFO, retest 30 days after the fix.
The deficiency agent never classifies a deficiency. A changed classification needs its own reason code.
- 09Signed
She signs as preparer only when nothing is open
Lena Marsh, then Tomás FerreiraThe workpaper writer drafted TW-P2P-07-FY26 with 9 sections and 31 citations; Tomás's review note on section 5 asked how the reviewer agent picked the five samples. With every cell resolved, Lena signs as preparer: 24 of 25 pass with 1 exception, 25 of 25 cells agree on re-performance, DEF-26-014 proposed as a control deficiency. Tomás then signs as reviewer — the preparer and the reviewer must be different people.
“I performed or reviewed every attribute, the evidence supports each result, and the conclusion reflects the test.”
- 10Before the walkthrough
The auditor's question, answered with citations and sent by a person
Ravi Menon · External auditor, Ashdown Pryce LLPRavi asks how completeness of the P2P-07 population was established and whether report parameters were checked. The workpaper writer drafts the answer from the record: report ZAP_INV_APPR run on 1 Oct 06:02, its $214,612,388.40 agreeing to account 2100 with no difference, 1,846 rows agreeing to the ERP document count, five rows traced, parameters checked against the control description. Lena sends it. Ashdown Pryce plans to rely on 248 of 412 key controls.
The workpaper writer never sends anything to the external auditor.