Finance: Internal Audit AI Agents

The platform required specialized AI agents for each audit domain: SOX internal controls testing, ITGC reviews covering access management and change controls, accounts payable duplicate payment detection, and accounts receivable aging analysis. Each agent needed to process entire transaction populations rather than samples, applying rule-based checks augmented by LLM-as-a-judge patterns for nuanced policy interpretation. RAG pipelines enabled agents to retrieve relevant accounting standards, client policies, and prior year workpapers for context. Human-in-the-loop workflows routed exceptions and edge cases to senior auditors, while all outputs generated structured workpapers meeting regulatory documentation standards. The system required complete audit trails showing reasoning chains from source data through conclusions.