MAM: Audit Response Design
ISA: ISA 330
Module: operations.audit.armor
Mission
This programme is an ABI module with its own agent and Nexus app. Production tooling for each sub-solution is not built yet. The list below is the mission contract from the digested catalog.
Sub-solutions (3)
ARMOR.RecommendAudit Response Recommender (4 tasks) · ML (supervised) + Agentic LLMARMOR.MandatoryMandatory Procedures Checker (3 tasks) · Deterministic Rule Engine (non-AI)ARMOR.GovernResponse Coherence & Sufficiency Control (3 tasks) · Agentic LLM + Rule Engine
Task-skill pairs (10)
| ID | Sub-solution | Task | Skill |
|---|---|---|---|
| AR-01 | ARMOR.Recommend | For each identified RMM, determine the appropriate mix of test types (tests of controls vs. substantive procedures) and their relative reliance | ResponseStrategySkill |
| AR-02 | ARMOR.Recommend | Recommend specific audit procedures for each RMM, drawn from the Forvis Mazars response library | ProcedureRecommenderSkill |
| AR-03 | ARMOR.Recommend | Build a draft audit programme in Atlas-compatible format (procedure, assertion, timing, responsible, sample size) | WorkprogramBuilderSkill |
| AR-04 | ARMOR.Recommend | Verify that the proposed programme covers all material assertions for each in-scope account | CoverageCheckerSkill |
| AM-01 | ARMOR.Mandatory | Identify which mandatory procedures are triggered by the presence of specific assets, liabilities or risk conditions | MandatoryTriggerCheckerSkill |
| AM-02 | ARMOR.Mandatory | Verify that all triggered mandatory procedures are included in the proposed audit programme | MandatoryInclusionVerifierSkill |
| AM-03 | ARMOR.Mandatory | Alert the auditor with a structured mandatory procedure gap report | MandatoryGapReporterSkill |
| AG-01 | ARMOR.Govern | Build a full risk × assertion × procedure coverage matrix for the engagement | CoverageMatrixAuditorSkill |
| AG-02 | ARMOR.Govern | Verify that each planned procedure is described with sufficient specificity to be executable | ProcedureAdequacyCheckerSkill |
| AG-03 | ARMOR.Govern | Check that the overall planned effort is proportionate to assessed risk levels (higher RMM → more extensive procedures) | ISAComplianceVerifierSkill |