AI audit evidence review
across the complete support file
Review contracts, invoices, approvals, reconciliations, policies, workpapers and ledger exports as one evidence set. Continua matches support to the audit criteria, surfaces exceptions and missing evidence, and links every material finding to its source.
Zero document retention · Cited, reviewable outputs · Not used for training
Built for audit, finance, compliance and investigation teams · Start free · No card required
See the exception
with the supporting evidence
| Source | Evidence |
|---|---|
| General-ledger export, row 418 | Revenue of $485,000 was recorded on December 29. |
| Customer invoice, p. 1 | The billed service period begins January 1. |
| Contract, §4.2, p. 11 | Customer acceptance is required after delivery. |
| Acceptance email, p. 2 | The customer confirmed acceptance on January 12. |
The support indicates that the recorded date precedes both the service period and documented customer acceptance.
The report brings the transaction and supporting documents together for auditor evaluation. This example is illustrative; qualified professionals determine the applicable criteria, sufficiency, materiality and conclusion.
Audit evidence rarely arrives as one clean record
The ledger contains the recorded amount.
The invoice supplies a different date.
The approval is in an email.
The contract defines the governing condition.
A reconciliation explains only part of the difference.
The reviewer must determine whether the evidence supports the recorded result or control performance — not merely whether a file was provided.
Does the complete evidence set support the item being tested, and what exceptions or open questions require professional follow-up?
Continua analyzes the supporting documents and data together, then produces a structured, source-linked report for professional review.
Every field an audit reviewer needs
Objective And Criteria
State the assertion, control, policy, contract term or other criterion against which the evidence is evaluated.
Population And Sample Identification
Connect each selected item to the relevant transaction, account, control instance, period and responsible party.
Evidence Inventory
List the support received for each item and distinguish available, missing, duplicate and out-of-scope records.
Attribute Testing
Capture the required attributes, the evidence supporting each one and the observed result.
Cross-Source Reconciliation
Compare amounts, dates, names, approvals and terms across documents, spreadsheets and system exports.
Exceptions And Contradictions
Surface unsupported attributes, inconsistent records, unusual timing and evidence that points to different conclusions.
Missing Support And Open Questions
Identify absent approvals, referenced attachments, unexplained differences and follow-up items.
Event And Approval Chronology
Reconstruct when the transaction, review, approval, posting, delivery or remediation occurred.
Reviewer Status
Separate supported items, potential exceptions, unresolved items and matters requiring professional judgment.
Source Citations
Link each material finding to the exact document page, spreadsheet location or available source reference.
Ask the complete evidence set one question
Review this audit evidence against the stated objective and criteria. For every sampled item, identify the transaction, required attributes, evidence received and result. Reconcile amounts, dates, approvals and terms across the ledger export, invoices, contracts, policies, reconciliations, emails and other support. Flag missing evidence, contradictions, unusual timing and potential exceptions. Separate supported findings from open questions, do not make unsupported assumptions, and cite every material finding to the exact source page or spreadsheet location.
Continua returns a structured evidence-review report for professional evaluation.
Evidence review across audit and control workflows
Financial-statement audit support
Organize transaction support and surface potential exceptions for auditor evaluation.
Internal audit
Compare documented procedures, control evidence and observed performance across departments or periods.
SOX control testing
Review evidence against defined control attributes and identify missing, late or inconsistent support.
Revenue and expense cutoff
Reconcile recording dates with invoices, delivery evidence, acceptance, contracts and payment records.
Procure-to-pay review
Compare purchase orders, approvals, invoices, receipts, vendor records and payment data.
User-access and change controls
Review requests, approvals, access listings, tickets and evidence of timely provisioning or removal.
Compliance audits
Map policies, requirements and control evidence to the stated review criteria.
Remediation validation
Compare the identified issue, management response, corrective action and evidence of implementation.
Continua produces evidence analysis, not audit opinions or assurance. Qualified professionals remain responsible for audit procedures, judgment and conclusions.
From evidence package to cited review
Upload the evidence set
Include the request list, population or sample, policies, contracts, support, workpapers and relevant data exports.
Define the objective and criteria
Specify the assertion, control, procedure, attributes, period, thresholds and exception rules that matter.
Review the structured results
Inspect support by item, attribute, exception, missing evidence and open question.
Open the evidence
Move from any material finding to the supporting document page or spreadsheet location.
Follow up or export
Request additional analysis, revise the criteria and export the report for workpaper preparation or professional review.
Audit evidence analysis — not an audit opinion
Continua is designed to investigate evidence supplied for an audit, control test or compliance review. It is not:
- An independent auditor or audit firm
- A provider of audit, review, attestation or assurance opinions
- An automatic determination of sufficiency, appropriateness or materiality
- A substitute for sampling design or professional skepticism
- An accounting, GRC or workpaper system of record
- A substitute for qualified accounting, audit, legal or compliance judgment
Its role is to organize evidence, perform requested comparisons, surface potential exceptions and make every finding inspectable.
Go beyond checking whether a file exists
| Basic evidence collection | Continua |
|---|---|
| Marks support as received | Evaluates the supplied evidence against defined criteria |
| Reviews one file at a time | Analyzes documents and data as a connected evidence set |
| Relies on filenames and folders | Reconciles amounts, dates, approvals and terms inside the files |
| May leave differences unexplained | Surfaces contradictions, missing support and open questions |
| Produces a completion status | Produces cited findings for professional evaluation |
Questions Continua is built to answer
Supported formats include PDF, DOCX, XLSX, CSV and other supported formats shown in the uploader.
Built for sensitive financial and control evidence
- Files attached to a normal task are deleted after the task completes
- Customer documents, prompts and task data are not used to train AI models
- Project files persist only when the user intentionally chooses reusable storage
- Findings remain linked to supporting evidence for professional review
Frequently asked questions
What is AI audit evidence review?
AI audit evidence review uses AI-assisted analysis to organize and compare documents and data against defined audit or control criteria. It can accelerate evidence review, but qualified professionals remain responsible for the procedure, sufficiency of evidence and final conclusion.
Can Continua compare documents with ledger or sample data?
Yes. Attach the relevant documents and spreadsheet exports and define the fields or attributes to reconcile. Continua can surface agreements, differences and missing support with source references.
Can it test evidence against a control description?
Yes. Provide the control description, required attributes and evidence set. Continua can organize results by attribute and flag potential exceptions for professional evaluation.
Does Continua decide whether audit evidence is sufficient and appropriate?
No. It can identify what evidence is present, missing or inconsistent and apply reviewer-defined criteria. The auditor or other qualified professional determines evidential sufficiency and appropriateness.
Can Continua identify missing audit support?
It can identify missing records, approvals, attachments or attributes based on the supplied request list and review criteria. It cannot determine whether an unprovided document exists elsewhere.
Does Continua select audit samples?
Continua can analyze a supplied population or sample and apply requested filters, but the responsible professional should determine the sampling approach and whether it is appropriate for the objective.
Does Continua produce audit workpapers?
Continua produces structured, exportable reports that may support workpaper preparation. It is not an audit workpaper system or a substitute for required documentation and review procedures.
Does Continua provide an audit opinion?
No. Continua does not perform an audit, provide assurance or issue an opinion. It produces evidence analysis for qualified professionals to review.
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