The artifact your auditor sees for every AI-proposed entry: evidence, reasoning, and who decided what, when.
Workpaper WP-2025-05-118
JE-1041 — Accrue unbilled AWS usage —
Posted
Source evidence
CSVAWS cost explorer export — May.csv
PDFLast vendor invoice — Apr 30.pdf
XLSXAccrual calc workbook.xlsx
AI reasoning
Last invoice covered through Apr 30. Cost explorer shows $18,900 consumed May 1-31 — $18,400 after excluding non-prod sandbox usage — with no invoice issued. Straight accrual to match expense to period. No estimation judgment required — usage is metered.
Approval chain
Proposed by AI control planeJun 2 - 06:14
Reviewed & edited — M. Owner, ControllerJun 2 - 09:41
Approved & posted — J. Chen, CFOJun 2 - 11:05
Change history — append-only record
Original AI proposal — Jun 2 - 06:14
Accrual amount:
Human edit — M. Owner — Jun 2 - 09:41
Accrual amount corrected to
Reason: excluded non-prod sandbox usage
Edits are captured, never overwritten. Both the original AI proposal and the human change are preserved in the append-only record.