{
  "tool_id": "art-380-build-ai-workpaper-record",
  "tool_version": "1.1.0",
  "display_name": "AI-Tool-Usage Workpaper Record",
  "mcp_name": "build_ai_workpaper_record",
  "mandate_type": "compliance_mandate",
  "wave": 65,
  "gpu": false,
  "url": "https://ainumbers.co/chaingraph/art-380-build-ai-workpaper-record.html",
  "description": "Composes 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. Maps to the six elements firms must document for AI/technology-assisted audit evidence under amended AU-C 500 / PCAOB guidance: tool identity, inputs, outputs, limitations, sign-off, and optional linkage to a prior workpaper. An evidence format, not an audit opinion -- makes no PCAOB or AICPA endorsement or compliance-sufficiency claim. An OPTIONAL section-16 eddsa-jcs-2022 signature on the emitted artifact turns the declared sign-off into a countersigned record. When the caller supplies a reviewer identity, the declared sign-off additionally remaps to a section-27.1 approval record over the referenced receipt's execution hash.",
  "input_schema_ref": "chaingraph/art-380-build-ai-workpaper-record.html#manifest",
  "consumes": [],
  "feeds": [],
  "status": "live",
  "conformance_fixtures": true,
  "compute_capability": "server",
  "compute_images": [{"system":"sha256-source","image_id":"sha256:15049d4459f060c77f8ccefdcfff425170a1c8103384869b81c002b2f12602b1","valid_from":"2026-07-10"},{"system":"risc0","image_id":"sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6","valid_from":"2026-07-10"}],
  "compute_proof_ready": "ready",
  "compute_proof": {"type":"ZkVmReceipt","system":"risc0","receiptFormat":"groth16-bn254","imageId":"sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6","seal":"DmMlByLh8h0AuVmel4TaCcB+o1j2OovVxNjIrimBi2wpnfFtIbkjbOr4ibX61wCvbDliyKDR76QhoPCm+fh7vAToYwZS42m+xgrwJLCYD5k4vPYjvg9cZHHSK+RWJzwBHugqe9xMLBWsrh0JG+rRpM/FIJJcK4G+u3e9MHrAj/wsutOUzh5dRimtyHDbFEj7fXxAs0AYVgmYOYZvJdf1LRtFON+v7llU1eewr1UnyoWpz+GLUOtVuLfCd8YPiPO2Cn/DDuZL1WRl0dwXSsTMVfKr1pj32ewjkEx7v59QSzwwOyCCyAgQusNbpSixgd1QKihmgLDSIMyykwMNVNU7zA==","journal":{"chaingraph_version":"0.4.0","kernel_digest":"sha256:5857b0def8cbc21476aefaf427076ca7e7f387209dac53d47a2afb6fc230891e","output":{"checks":[{"check":"receipt_tool_id_present","detail":"art-367-compute-cross-border-fees","pass":true},{"check":"receipt_tool_version_present","detail":"1.0.0","pass":true},{"check":"receipt_execution_hash_valid","detail":"ok","pass":true},{"check":"receipt_kernel_digest_valid","detail":"ok","pass":true},{"check":"determinism_class_valid","detail":"deterministic","pass":true},{"check":"declared_conventions_present","detail":"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.","pass":true},{"check":"documentation_standard_ref_present","detail":"AU-C 500 (as amended for AI/technology-assisted evidence), documentation elements per PCAOB audit-AI-tools research project (2026-05-05)","pass":true},{"check":"engagement_id_present","detail":"ENG-2026-0417","pass":true},{"check":"reviewer_role_present","detail":"engagement_reviewer","pass":true},{"check":"previous_workpaper_hash_valid_if_present","detail":"ok","pass":true}],"disclaimer":"This is an evidence format, not an audit opinion. It does not assert PCAOB or AICPA endorsement, or that the referenced engagement complies with any standard -- it is designed to satisfy the documentation elements (tool identity, inputs/outputs, limitations, sign-off) described in the cited standard reference. The declared reviewer sign-off becomes a countersigned record only once an OPTIONAL section-16 eddsa-jcs-2022 signature is applied to this emitted artifact.","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":{"engagement_id":"ENG-2026-0417","reporting_period":"FY2026 Q2"},"evidence_binding":{"execution_hash":"68a8b0eecde6775111d0301139900b213700c16917ccd395db4495f7f9bebf94","generated_at":"2026-07-18T00:00:00.000Z"},"limitations":{"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.","determinism_class":"deterministic"},"previous_workpaper_hash":null,"sign_off":{"reviewer_role":"engagement_reviewer","reviewer_statement":"I have reviewed the referenced tool identity, execution hash, and declared limitations for this engagement."},"tool_identity":{"kernel_digest":"sha256:ab7cc7c6345a21988fca592f503a6b89a4ddc3fe97267f8996170f1021619817","tool_id":"art-367-compute-cross-border-fees","tool_version":"1.0.0"},"zero_pii_notice":"This record carries no client or personnel identity beyond a declared reviewer role and an engagement identifier the caller controls. Real reviewer identity stays off-platform."}}},
  "export_capability": [
    "json"
  ]
}