COMPANY BRAIN
CONTROL ROUTE / ASSURANCE

Give every AI-assisted conclusion a chain of custody.

Company Brain helps assurance teams keep the source, version, accountable reviewer and answer impact together so an AI-assisted conclusion can be examined rather than merely trusted.

Bring this workflow to a scope call →
BUILT FOR

Audit methodology leaders, quality management teams, risk advisory partners and internal audit functions.

STARTING POINT

One consequential answer, not a whole-document migration.

WHAT CHANGES

A source change becomes a visible business decision.

THE DECISION TO GOVERN

Make one answer
defensible.

Could a reviewer reconstruct which methodology, evidence requirement and named reviewer sat behind this conclusion after the source changed?

01 / WORKFLOWA methodology step, control conclusion, evidence request or advisory position that must be current, attributable and open to challenge.
02 / SOURCE + OWNERConnect the authoritative material to the person accountable for its use.
03 / CHANGE + REVIEWWhen the material changes, route the affected answer to a named review decision.
04 / RELEASE + RECORDA reviewable evidence route: source, observed version, reviewer decision, change event, output impact and exportable record.
WHERE TO START

Three useful
first routes.

Choose one that already has a real owner, a source of truth and a consequence when the answer goes stale.

01

Methodology updates

When a methodology note changes, identify which AI-supported workpapers, prompts or guidance need review before the next engagement uses them.

02

Control conclusions

Tie a conclusion template to the current control source and its accountable owner, with a visible route for contradictory or changed evidence.

03

Evidence requests

Give engagement teams a governed answer for what to request, from whom and under which version of the procedure.

WHAT A BUYER CAN EXAMINE

Not a claim.
A record.

For the selected workflow, Company Brain makes the governing knowledge route visible instead of leaving it implicit in a chat, prompt or person's memory.

01Methodology or control source↗

02Version and change event↗

03Named reviewer decision↗

04Output impact and evidence export↗

WHAT MAKES A GOOD FIRST SCOPE

Bring the
real thing.

A useful first scope is deliberately narrow. It is strong enough to show a complete control route and small enough for the accountable people to actually review.

  1. 01One repeatable conclusion or evidence request
  2. 02An authoritative methodology or control source
  3. 03A quality or methodology owner
  4. 04A review point before the work is released
Map this to your workflow →
WHAT THE PILOT CAN MEASURE

Traceable conclusions sampled↗

Methodology changes routed to review↗

Reviewer turnaround time↗

Evidence exports produced↗

INDUSTRY CONTEXT / NOT A CERTIFICATION

IAASB work on technology quality management and audit evidence continues to emphasise professional judgement, professional skepticism and robust quality management when technology is used in audit and assurance. Company Brain is designed to support traceability around the knowledge an AI-assisted workflow uses.

Read IAASB's technology quality management workstream ↗
CONTROL-LAYER BOUNDARY

Company Brain is not an audit methodology, audit file, assurance opinion or substitute for professional judgment. The responsible professional still evaluates the evidence and conclusion.