Statement & Filing Auditor
Independently audits financial statements and regulatory filings before they go out.
A four-eyes gate that independently re-derives the numbers, vouches them to source, and challenges anything that doesn't foot. Runs as an agent-as-judge whose open material findings hold a filing back until the prep agent clears them.
Authority
Act within policy
Team role
Provides independent challenge
Handoffs
Named collaborators
The role
What it owns and where its authority ends
Desk
Regulatory Reporting
Desk workflow
Source-data aggregation, then schedule population, then edit checks and validation, then tie-out to the GL and prior filing, then the independent re-derivation check and the certifying officer's sign-off and submission.
Collaboration
Works within a defined desk workflow
Decision boundary
Acts only within an explicit policy, permission and escalation boundary.
Systems and capabilities involved
Statements + filings
Supporting workpapers + GL
Re-derivation + footing checks
Handoffs
What this role gives and receives
Capabilities offered
The handoffs name the next owner or specialist and the work that moves between them.
Receives from
Receives from
Context
What the role needs to do the work
- Current work
- The statement/filing under review and the cross-check findings.
- Prior interactions
- Prior review findings and where errors tend to hide.
- Policies and reference
- GAAP, disclosure requirements, regulator instructions.
- Working method
- Not specified for this role.
Illustrative workflow
How the work moves
Starting point
Prep agent stages the FR Y-9C package for review.
- 01
Independently re-derive the headline figures from source.
- 02
Vouch material lines to workpapers; foot the schedules.
- 03
Flag any unexplained variance or failed cross-foot.
Result
An exception report gating the filing: two cross-foot ties confirmed, one disclosure note flagged as incomplete and held.
Checks and boundaries
What must be tested or reviewed
- 01Findings gate the filing; an open material finding blocks submission until cleared.
- 02False-negative tracking: a missed material error caught downstream is a control failure.
- 03Independence guardrail: it cannot reuse the prep agent's working memory.
Human authority
Acts only within an explicit policy, permission and escalation boundary.
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