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Automated Population-Level Audit Assurance via AI-Based Document Intelligence

Software Engineering 2026-05-08 v1 Artificial Intelligence

Abstract

Audit transaction testing validates accuracy and completeness of customer-facing statements against internal systems of record. Traditional manual, sample-based review of unstructured PDF statements is labor-intensive and does not scale to millions of transactions. This paper presents an automated framework for large-scale audit transaction testing using AI-based document intelligence. The solution leverages Snowflake Document AI to extract structured data from unstructured PDF statements using a small labeled corpus (approximately 20 documents). Extracted data are reconciled against authoritative source-of-truth datasets to identify discrepancies at scale. Results are surfaced through interactive dashboards and automated reports. The framework enables population-level testing rather than sampling-based approaches, improving audit coverage and supporting continuous assurance objectives. Recent advances in document intelligence and analytics-driven audit frameworks enable scalable, near real-time risk identification and continuous assurance.

Keywords

Cite

@article{arxiv.2605.05252,
  title  = {Automated Population-Level Audit Assurance via AI-Based Document Intelligence},
  author = {Santosh Vasudevan and Velu Natarajan},
  journal= {arXiv preprint arXiv:2605.05252},
  year   = {2026}
}
R2 v1 2026-07-01T12:53:23.204Z