# Synthetic close-review evidence packet

A simplified two-period allocation exposes a draft error and shows the evidence needed to resolve it through the existing close process.

All invoice values, periods, documents and review actions are fictional. No actual journal, controller approval, audit or product test has occurred.

Source: https://aona.ai/resources/guides/sox-ai-financial-close-evidence/
Sources checked: 2026-09-21

## The discrepancy a reviewer must resolve

### Stipulated source

June 9,000 + July 3,000

### Illustrative AI draft

June 12,000

Note: Does not match the exercise facts.

### Review evidence

Identify and explain the 3,000 mismatch

Note: No real accounting approval is represented.

| Evidence item | Invented case content | What it establishes |
| --- | --- | --- |
| Source TEST-INV-01 | Total 12,000; assumed allocation June 9,000 and July 3,000. | The stipulated facts for this teaching example, not a real accounting determination. |
| Draft TEST-AI-01 | Proposes 12,000 as June expense. | The specific generated statement requiring review. |
| Review TEST-REV-01 | Compare draft with the assumed period allocation; identify a 3,000 mismatch. | An example of the check that would need actual reviewer evidence. |
| Revised workpaper TEST-WP-01 | June 9,000; July 3,000, under the exercise assumptions. | The illustrative correction and its source reference. |
| Approval and posting | No live approval or posting occurs in this exercise. | Use the existing authorised close process for a real decision. |
| Security evidence | Input-control evaluation is separate and not run here. | A policy event would address the tested data path, not financial correctness. |

## Review checklist

- [ ] Name the control objective
  Identify the financial-reporting risk and the existing preparation, review and approval responsibilities.
- [ ] Retain the decision trail
  Link source facts, material AI draft, review checks, exceptions and the final supported workpaper.
- [ ] Keep evidence meanings distinct
  Do not substitute an AI usage or DLP event for accounting review or auditor testing.

## Included example files

- sox-ai-close-evidence.md
- sox-ai-close-evidence.csv
- synthetic-close-values.csv

## Source references

- PCAOB AS 2201: Audit of internal control over financial reporting: https://pcaobus.org/oversight/standards/auditing-standards/details/AS2201 (2026-09-21)

Use the worksheet within the relevant legal, contractual and technical scope. It is not a certification or a record of an installed-product test.