Crossfire
Northwind Labs, FY2025 · pre-audit substantive testingTwo agents test the books and a person rules only on what they cannot settle between them. Every answer cites a row in the books, and every ruling is remembered, so the next run starts where this one ended.
- Auditor
- Samples the books risk-weighted and demands evidence for each pick: three-way match, cutoff, bank rec, revenue tie-out.
- Accountant
- Searches invoices, contracts, the bank feed, Dodo Payments, and the ledger. Cites rows or admits the gap.
- Controller
- A person. Rules on what escalates: sufficient, needs more, accepted with note, or exception with a remedy. Rulings become memory.
- Samples
- 25
- Defended
- 23
- Gaps waiting
- 0
- Exceptions
- 2
- By memory
- 3
- Coverage
- 92%
23 of 25 defended, 3 of them by memory · +4 pts since run 1
Same books. Every ruling the controller filed on run 1 was on the accountant's desk for run 2.
- Coverage
- 88%92%+4 pts
- Gaps left
- 32
- Resolved by memory
- 03
- Samples
- 2525
Items that recurred
3Sampled by both runs, and left unsettled by run 1.
Audit runs
Newest first. Seed, materiality, sample size, and cycles fix the sample, so the same inputs draw the same items every time.
| Run | Created | Samples | Defended | Gaps | Exceptions | Open | Coverage |
|---|---|---|---|---|---|---|---|
| 2FY2025 substantive testing, pass 2 | 2026-09-06 21:16 | 25 | 23 | 0 | 2 | 0 | 92% |
| 1FY2025 substantive testing, pass 1 | 2026-09-06 21:13 | 25 | 22 | 2 | 1 | 0 | 88% |
The books
Seeded deterministically. Ten planted issues, everything else reconciles.
- Vendors
- 5
- Contracts
- 5
- Invoices
- 61
- Bank transactions
- 300
- Dodo transactions
- 437
- Ledger entries
- 1,586