CR

CrossRoads

Manufacturing AI Value Lab

Audit & Internal Controls

Replaces sample-based testing with continuous controls monitoring and a defensible evidence trail.

Executive Owner

Chief Audit Executive

Strategic question

“Do we know in real time when a control is failing, or only when an auditor finds it?”

Related Control Room KPIs

Live signal from the Control Room

Audit Exceptions

Control Gap
47/movs <15/mo

Control environment under pressure.

DeptFinance / Accounts PayableSprintAP Automation & Exception Management Sprint

Invoice Processing Cycle

High Manual Effort
4.5 daysvs 1 day

Cash flow and vendor friction.

DeptFinance / Accounts PayableSprintAP Automation & Exception Management Sprint

Business pain today

  1. 0147 control exceptions per month, tracked in spreadsheets
  2. 02Evidence is gathered manually, slowing audit readiness
  3. 03No early signal when a control is degrading
  4. 04Segregation-of-duties conflicts surface only at audit time

Expected business benefits

  • Fewer recurring control exceptions and rework
  • Faster, less disruptive internal and external audits
  • Earlier detection of control degradation and fraud risk
  • Stronger assurance reporting for the audit committee

Recommended CrossRoads Sprint

8 weeks

Continuous Controls Monitoring Sprint

Business purpose

Replace sample-based testing with daily monitored controls and a defensible, always-on evidence trail.

Expected output

Automated control tests for the top 10 risks, a live exception register with ownership and ageing, and continuously generated audit evidence.

Example AI, analytics & automation

Illustrative — shaped to the client during diagnostic

Example AI / Automation Capabilities

Continuous control tests

Foundational

Daily automated checks across journal entries, segregation of duties, and access changes.

Exception register

Quick win

Ranked queue of exceptions with owner, ageing, and remediation status.

Audit-ready evidence

Strategic

Time-stamped logs and supporting documents assembled per control automatically.

Segregation-of-duties analytics

Foundational

Role and access conflicts detected continuously across critical systems.

Control health scoring

Strategic

Composite indicator of control performance trend by risk area.

Data typically required

Validated during diagnostic, not pre-assumed.

  • ERP audit log
  • Access management
  • Approval workflows
  • Document repository

What a diagnostic would assess

Before any implementation is recommended

01Coverage and risk-rating of the current control framework
02Manual effort spent gathering evidence and tracking exceptions
03Source-system log availability and access
04Audit committee expectations for continuous assurance

Examples shown are illustrative and would be validated against client systems, processes, and data availability.

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