MAM: Understanding (IC, KBP, Walk-throughs, SAP)
ISA: ISA 315R, ISA 265
Module: operations.audit.prodigy
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 (7)
PRODIGY.DiscoverProcess & Environment Discovery (7 tasks) · Agentic LLM + RAGPRODIGY.MapProcess Flow & Control Mapping (6 tasks) · Agentic LLM + ExtractionPRODIGY.DesignIQIC Design Assessment & Improvement (7 tasks) · Agentic LLM + Benchmark MLPRODIGY.TestLogicControl Logic & Coverage Reasoning (6 tasks) · Agentic LLM + OCR/ExtractionPRODIGY.ExplainNarrative & System Description Writer (5 tasks) · Agentic LLM (generative)PRODIGY.ChallengeGap Detection & Inconsistency Surfacing (4 tasks) · Agentic LLM + Rule EnginePRODIGY-ESGESG Process & Non-Financial Reporting Analytics (5 tasks) · Agentic LLM + Regulatory RAG
Task-skill pairs (40)
| ID | Sub-solution | Task | Skill |
|---|---|---|---|
| PD-01 | PRODIGY.Discover | Ingest and index all client-provided documentation (manuals, org charts, ERP configs, prior-year files) | DocumentIngestionSkill |
| PD-02 | PRODIGY.Discover | Iterate through structured process-specific question check-lists (P2P, O2C, R2R, HR, Treasury…) and map answers to template fields | ChecklistExecutorSkill |
| PD-03 | PRODIGY.Discover | Identify and name key business processes in scope (KBP) based on entity documentation and sector profile | KBPIdentificationSkill |
| PD-04 | PRODIGY.Discover | Map IT environment: ERP systems, interfaces, automated controls, ITGC-relevant infrastructure | ITEnvironmentMapperSkill |
| PD-05 | PRODIGY.Discover | Populate analysis templates and ITGC templates with extracted information | TemplateFillerSkill |
| PD-06 | PRODIGY.Discover | Surface unanswered check-list questions and identify missing documents for auditor follow-up | GapFlaggerSkill |
| PD-07 | PRODIGY.Discover | Draft preliminary entity and environment description for the audit file | EntityNarrativeSkill |
| PM-01 | PRODIGY.Map | Extract process steps and decision points from narratives, procedures and interview transcripts | FlowExtractorSkill |
| PM-02 | PRODIGY.Map | Generate structured process flowcharts (e.g. swimlane diagrams) from extracted steps | FlowchartGeneratorSkill |
| PM-03 | PRODIGY.Map | Identify key controls (preventive, detective) from process documentation and link each to the corresponding process step | ControlIdentifierSkill |
| PM-04 | PRODIGY.Map | Link identified controls to relevant financial statement assertions (existence, completeness, accuracy, cut-off, valuation, rights & obligations, presentation) | ControlLinkerSkill |
| PM-05 | PRODIGY.Map | Map process-level risks to the controls that address them (risk-control matrix) | RiskControlMatrixSkill |
| PM-06 | PRODIGY.Map | Draft formal process narrative (system description) from the structured map | NarrativeWriterSkill |
| PDQ-01 | PRODIGY.DesignIQ | Compare identified controls against sector benchmark of expected controls for the same process | BenchmarkComparatorSkill |
| PDQ-02 | PRODIGY.DesignIQ | Assess design adequacy of each control (does the control, if operating as described, address the risk?) | DesignAssessorSkill |
| PDQ-03 | PRODIGY.DesignIQ | Auto-populate ITGC and general controls check-lists from control documentation | ChecklistAutoFillerSkill |
| PDQ-04 | PRODIGY.DesignIQ | Populate key control attribute fields (control objective, frequency, control operator, type, evidence) | ControlAttributeFillerSkill |
| PDQ-05 | PRODIGY.DesignIQ | Identify and classify design deficiencies (significant deficiency vs. material weakness vs. other deficiency) | DeficiencyClassifierSkill |
| PDQ-06 | PRODIGY.DesignIQ | Draft management communication on identified control deficiencies | DeficiencyDrafterSkill |
| PDQ-07 | PRODIGY.DesignIQ | Propose process improvement recommendations where control gaps are identified | ImprovementRecommenderSkill |
| PTL-01 | PRODIGY.TestLogic | Determine the list of documents required to evidence each walk-through step | EvidenceRequirementSkill |
| PTL-02 | PRODIGY.TestLogic | Retrieve relevant documents from the engagement dossier to support each walk-through step | EvidenceLocatorSkill |
| PTL-03 | PRODIGY.TestLogic | Extract control operator names, roles, control performance frequency from retrieved documents | AttributeExtractorSkill |
| PTL-04 | PRODIGY.TestLogic | Pre-populate walk-through working paper fields from extracted attributes | WTPrepopulatorSkill |
| PTL-05 | PRODIGY.TestLogic | Verify completeness of walk-through coverage (all controls in scope have been walked through) | CompletenessCheckerSkill |
| PTL-06 | PRODIGY.TestLogic | Assess logical sufficiency of control: does the control mechanism, as documented, cover the assertion it is intended to address? | ControlLogicReasonerSkill |
| PE-01 | PRODIGY.Explain | Draft system description narratives conforming to MAM style and ISA 315R structure | StyleEnforcerSkill |
| PE-02 | PRODIGY.Explain | Inject relevant ISA paragraph references into narratives at appropriate points | ISAReferenceInjectorSkill |
| PE-03 | PRODIGY.Explain | Compare current-year narrative to prior-year system description and highlight changes | VersionComparatorSkill |
| PE-04 | PRODIGY.Explain | Formalise walk-through documentation into structured WP prose | WTNarratorSkill |
| PE-05 | PRODIGY.Explain | Draft formal communication paragraphs for identified control deficiencies | DeficiencyWriterSkill |
| PC-01 | PRODIGY.Challenge | Detect contradictions between process narrative and control documentation (e.g. narrative says 'CFO approves' but approval control is assigned to 'accounting manager') | CrossReferenceValidatorSkill |
| PC-02 | PRODIGY.Challenge | Verify that all MAM- and ISA-mandatory controls are present in the control documentation | MandatoryControlVerifierSkill |
| PC-03 | PRODIGY.Challenge | Generate a structured list of open follow-up items (questions, missing docs, inconsistencies) for client discussion | FollowUpListGeneratorSkill |
| PC-04 | PRODIGY.Challenge | Perform assisted re-performance of SAP/ERP-calculated amounts to verify system calculation logic | SAPreperformanceSkill |
| ESG-01 | PRODIGY-ESG | Map ESG data collection processes (Scope 1/2/3, social indicators, governance KPIs) from client documentation | ESGProcessMapperSkill |
| ESG-02 | PRODIGY-ESG | Identify controls over non-financial data (data entry controls, estimation methodologies, conversion factors) | ESGControlIdentifierSkill |
| ESG-03 | PRODIGY-ESG | Map each reported ESG KPI to the specific CSRD/GRI/ISSB data point requirement it purports to satisfy | RegulatoryMapperSkill |
| ESG-04 | PRODIGY-ESG | Verify consistency of double materiality assessment against entity documentation | DoubleMaterialityCheckerSkill |
| ESG-05 | PRODIGY-ESG | Trace each reported non-financial KPI back to its source process and control (data lineage) | KPITracerSkill |