Q: Can audit logs be modified?

No. Audit logs are append-only with database triggers that prevent UPDATE and DELETE operations. 18 critical financial models have automatic audit logging.

Q: What data can auditors access?

Configurable read-only access per engagement. Reconciliations, work papers, journal entries, attachments, comments, audit trails, and certification history. Scoped by entity and period.

Q: How is AI-generated content identified?

Work papers generated by Cortex are clearly attributed with the Cortex run ID, timestamp, and sweep mode. AI-created reconciling items are tagged with the Cortex action that created them.

Q: Can we see prior period data?

Yes. Period locking preserves point-in-time data. Locked periods cannot be modified. Auditors can review any historical period with certainty that the data has not changed since lock.

Q: How does the platform handle journal approval?

Triple separation of duties: submitter cannot approve, approver cannot post, and all three roles are enforced at the API level with HTTP 403 responses for violations. Complete audit trail on every status change.

Question 1

How is the confidence score calculated?

Accepted Answer

Published five-factor formula: score = variance*0.35 + autoRecon*0.20 + matching*0.20 + materiality*0.15 + historical*0.10. GREEN >= 0.85, AMBER >= 0.50, RED < 0.50. All inputs visible per account.

Question 2

Can audit logs be modified?

Accepted Answer

No. Audit logs are append-only with database triggers that prevent UPDATE and DELETE operations. 18 critical financial models have automatic audit logging.

Question 3

What data can auditors access?

Accepted Answer

Configurable read-only access per engagement. Reconciliations, work papers, journal entries, attachments, comments, audit trails, and certification history. Scoped by entity and period.

Question 4

How is AI-generated content identified?

Accepted Answer

Work papers generated by Cortex are clearly attributed with the Cortex run ID, timestamp, and sweep mode. AI-created reconciling items are tagged with the Cortex action that created them.

Question 5

Can we see prior period data?

Accepted Answer

Yes. Period locking preserves point-in-time data. Locked periods cannot be modified. Auditors can review any historical period with certainty that the data has not changed since lock.

Question 6

How does the platform handle journal approval?

Accepted Answer

Triple separation of duties: submitter cannot approve, approver cannot post, and all three roles are enforced at the API level with HTTP 403 responses for violations. Complete audit trail on every status change.

Every confidence score can be independently verified using a published, deterministic formula.

Verify the formula. Trust the process.

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