OpenChainGraph Suite · ART-380 · Audit / AI Evidence

AI-Tool-Usage Workpaper Record

Composes a documentation-element workpaper record from an existing OCG receipt — referenced by tool identity, execution hash, and kernel digest, never re-embedded — plus a declared determinism class and conventions, engagement metadata, and a reviewer sign-off statement.

Audit Evidence AU-C 500 Tool Identity · Sign-Off

🔒 All inputs are processed locally in your browser. No data is transmitted. Do not enter real personal data — use synthetic or anonymised inputs only.

⚠ This kernel produces an EVIDENCE FORMAT, not an audit opinion. It makes no PCAOB or AICPA endorsement or compliance-sufficiency claim — it is designed to satisfy the documentation elements (tool identity, inputs/outputs, limitations, sign-off) described in a cited standard reference. Reviewer sign-off here is a declared role and statement, not a cryptographic signature; an OPTIONAL §16 eddsa-jcs-2022 signature on the exported artifact turns it into a countersigned record.

Carries no client or personnel identity beyond a declared reviewer role and a caller-controlled engagement identifier. Real reviewer identity stays off-platform.

This evidence pattern is designed to pair with local recompute infrastructure such as Helm, which runs deterministic workflow packs on the firm's own machine. See Helm.

Referenced Receipt (Tool Identity)

Receipt tool_id

Receipt tool_version

Receipt execution_hash (64-char hex)

Receipt kernel_digest (sha256:...)

Receipt generated_at (ISO, optional)

Determinism class (SPEC.md §24.6)

Declared conventions / limitations

Engagement + Sign-Off

Documentation standard reference

Engagement ID

Reporting period

Reviewer role

Reviewer statement (optional, default supplied)

Previous workpaper execution_hash (optional, chains a prior record)

Reviewer identity id (optional: section-9 did:key/LEI; remaps sign_off to a section-27.1 approval record)

Section-27 role (optional, default reviewer)

Workpaper Record Detail

Execution Hash (SHA-256)

Ask your agent

Copy this paragraph into Claude, OpenClaw, or any MCP-aware agent to run this exact tool, with this sample, and verify the artifact.

Run the AINumbers MCP tool `build_ai_workpaper_record`. Task: Compose a documentation-element workpaper record from an existing OCG receipt (tool identity, execution hash, kernel digest), a declared determinism class and conventions, engagement metadata, and a reviewer sign-off statement.
Call it with arguments: {"policy_parameters":{"receipt_tool_id":"art-367-compute-cross-border-fees","receipt_tool_version":"1.0.0","receipt_execution_hash":"68a8b0eecde6775111d0301139900b213700c16917ccd395db4495f7f9bebf94","receipt_kernel_digest":"sha256:ab7cc7c6345a21988fca592f503a6b89a4ddc3fe97267f8996170f1021619817","receipt_generated_at":"2026-07-18T00:00:00.000Z","determinism_class":"deterministic","declared_conventions":"VAT/reverse-charge treatment, documentary-credit fees, and correspondent fees are caller-supplied inputs, not a vendored treaty table; the kernel applies only the published cost-stack formula.","documentation_standard_ref":"AU-C 500 (as amended for AI/technology-assisted evidence), documentation elements per PCAOB audit-AI-tools research project (2026-05-05)","engagement_id":"ENG-2026-0417","reporting_period":"FY2026 Q2","reviewer_role":"engagement_reviewer","reviewer_statement":"","previous_workpaper_hash":""}}
Verify before trusting: call `verify_execution_hash` on mcp.ainumbers.co (https://mcp.ainumbers.co/mcp) with the parameter `claimed_hash` set to the returned `execution_hash`, passing the full artifact the run returned (the object containing `policy_parameters` + `output_payload` + `execution_hash`; equivalently `policy_parameters` + `output_payload` with `claimed_hash`), not the bare hash string.
Return the ledger link https://ledger.ainumbers.co/ so a human can re-verify without contacting us.
PII rule: All inputs are processed locally in your browser. No data is transmitted. Do not enter real personal data — use synthetic or anonymised inputs only.
Open the tool with the sample prefilled: https://ainumbers.co/chaingraph/art-380-build-ai-workpaper-record.html#p=v1.H4sIAAAAAAAA_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