AI CPA Data Validation Agent

How Cassidy automates SOX compliance data validation using AI

Step 1: Trigger on PBC submission or scheduled extract

The Workflow activates when a control owner uploads a population file, when a scheduled ERP extract lands in a designated folder, or when a PBC request deadline arrives—ensuring timely intake without manual follow-up.

Step 2: Validate IPE completeness and accuracy

Cassidy parses the incoming data, reconciles record counts and control totals to the GL or source system, captures report parameters and effective dates, and flags discrepancies. The agent generates a C&A memo with documented evidence for each IPE used in testing.

Step 3: Perform TB, GL, and financial statement tie-outs

The Workflow cross-references trial balance figures to lead schedules and draft financial statements, identifies breaks, and auto-applies tickmarks. Cassidy produces indexed reconciliation packages with clear cross-references for every financial statement line.

Step 4: Execute journal entry testing with risk-based analytics

Cassidy analyzes the complete JE population against configurable risk criteria—period-end entries, unusual accounts, senior-user postings, round-dollar amounts, and late consolidations. Selected entries are queued for evidence review with supporting documentation linked automatically.

Step 5: Aggregate exceptions and route for review

The agent classifies testing results, aggregates exceptions by control and location, and applies deficiency severity logic. Human-in-the-Loop checkpoints route significant findings to reviewers for sign-off before finalization.

Step 6: Generate audit-ready workpapers and reporting

Cassidy compiles the complete binder—lead sheets, testing matrices, sample selections, JE dossiers, IPE C&A library, exception summaries, and deficiency memos—with prepared-by/reviewed-by routing, version control, and executive dashboards for SOX 302 certification support.