GA
Audit Agent
Collects, labels, and packages audit evidence on request.
~900 hours1 (modeled outcome) saved per audit year
Glossary
Audit evidence
Definition
Audit evidence is the documentation and data an auditor obtains to support conclusions about financial statements or controls, such as invoices and approvals.
Auditors request evidence through a prepared-by-client (PBC) list: for each account or control, the samples, supporting documents, and explanations they need. Evidence must be sufficient (enough of it) and appropriate (relevant and reliable). Reliability improves when evidence comes directly from systems, is unaltered, and carries provenance.
Collecting evidence is a significant cost for finance teams because it interrupts the close, requires searching multiple systems, and is repeated across interim visits, year-end, and SOX testing. Poorly documented evidence generates follow-up requests.
Meridian's Audit Agent retrieves evidence from systems of record, hashes each artifact at collection, labels it to the request, and assembles packages with an index and lineage record that the controller releases.
Related terms
Related agents
Agents that use this
Meridian agents whose work depends on audit evidence. Each is scoped to one workflow and logs every action.
- 1.Modeled outcomes from design-partner deployments. Results vary by data quality, workflow scope, and approval policy. ↩
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