Accounting and Audit

AI drafting reached audit work before the controls did. A senior associate summarizes a client trial balance, and the summary now sits in a workpaper with no record of what was sent. This starter puts a defined set of checks in front of that traffic and a defined set behind it.

An audit manager reaches for this starter when staff already paste ledger extracts and client correspondence into a model. The first check reads the prompt for injection and jailbreak signals, so a crafted instruction cannot switch off the checks behind it. Masking then hides national identifier strings inside the request. A short block list rejects any prompt that mentions a secret, a client account export, or wire instructions.

Two screens read the answer on the way back. One blocks a reply that talks about insider trading or material non-public information, which keeps rumor language out of a workpaper note. The other refuses text that promises guaranteed returns or tells a reader to buy this stock. The same screen names a required notice, which states that the content is informational and not financial advice.

Scoring holds the answer to a combined score of 0.86, with relevance at 0.78 and accuracy at 0.80. Relevance and accuracy carry equal weight. A reply under 120 characters, or a reply of one sentence, fails the same gate. A failed answer is blocked rather than delivered, so a reviewer sees a refusal instead of a thin conclusion.

Two honest limits apply. The review step arrives as an empty setting, so it is a review point that your team must turn on before any escalation happens. The audit marker at the end of the chain marks an allowed call and never blocks one. It does not store, retain or seal a record by itself, and history capture is set to metadata only.

The configured checks match the investment research starter in this family, so choose between them on scope. Pick this one when the work produces workpapers, engagement memos and control findings. Reference material points at SOX and at SEC books and records duties. Payment card and customer privacy obligations still need your own scoping decisions.