ITGC testing software that performs the data procedures, leaves the judgment with the auditor, and records both for inspection.
AuditSenior is software an audit firm licenses and runs on its own stack. It takes each control from the client’s population to a self-contained binder, performs the data procedures the file rests on, and records each disposition, conclusion and sign-off.
Five questions, one answer each
Engagement partner
Question: “Will this file stand up at inspection without me in the room?”
Answer: Every conclusion in the binder traces to its sample, its evidence and each file’s fingerprint, the data procedures run on its population, and the account that signed it off, with the review signature or the single-auditor declaration that stands in its place. The binder is one self-contained file.
What the binder carriesITGC senior or manager
Question: “Where does the budget go on an ITGC file?”
Answer: Into the data work. The platform ties a population to an independent source, reconciles occurrences, tests a rule on every row it selects, checks every row alongside a sample, ties related populations to each other, and re-performs segregation-of-duties and configuration checks. Each run and its exceptions are stored and printed.
The data proceduresQuality reviewer
Question: “Can someone else re-perform this a year from now?”
Answer: Every statistical draw keeps its seed, algorithm version and population fingerprint, and every data-procedure run keeps the fingerprints of what it read, the version of the code that ran it and who ran it. Both can be re-performed on the platform, which records whether the result is identical.
What a re-performance needsFirm IT risk
Question: “Who can open this client’s file?”
Answer: Outside a demonstration workspace, the people designated to the engagement, the person who opened it and the firm’s administrators. Another firm’s tenant is refused by the database itself, and a refused request discloses nothing of the file.
Who can reach a fileProcurement and legal
Question: “If the licensor is unavailable, what do we hold?”
Answer: The source with its tests and migrations, the CI definition, the documentation and the deployment runbook, in a source-escrow bundle deposited under terms agreed in writing, outside this site.
Continuity and escrow
- 37
- ITGC control templates
- 8
- Data procedures the platform performs
- 32
- Hard blockers before a control is signed off
- 37
- Control-level quality-review checks
- 14
- Numbered sections in the binder
No control is concluded or signed off by the model. An auditor’s account does both, and the binder names the account that signed off.
The AI runs only on an auditor’s action, never on a schedule; each test answer proposes a result for one attribute, and counts toward a conclusion only once the auditor has decided it.
- Auditor: The AI runs only on an auditor’s action, never on a schedule.
- Model: For each attribute of a sample, the model proposes PASS, FAIL, INCONCLUSIVE or NOT APPLICABLE, with a rationale and the evidence it quotes. It never concludes on a control and never signs one off.
- Platform: No PASS and no NOT APPLICABLE the model proposes is final without the auditor. The platform never upgrades a FAIL.
- Auditor: The auditor decides each row on its own: confirms the model’s proposal with a note, decides differently, or accepts the result as inconclusive.
- Platform: The result records who decided and when, and a confirmation is written to the result and to its audit row in the same transaction.
Read on by role
The platform
The workflow each control runs through, the data procedures the platform performs, and what the binder and the archive package carry.
Assurance
Evidence integrity and the audit trail, re-performance, the AI boundary, what the platform refuses to do, and who can reach a file: implemented mechanics, not certifications.
Licensing
A firm licenses the software, its customization, deployment on the firm's own stack, and maintenance, under a separate written agreement negotiated outside this site.
Maintenance record
An end-to-end capability map, the method the build is made and maintained by, and every release.
A question about the file?
Write about the platform, the file it produces, or how a firm licenses it.