{
  "tool_id": "art-380-build-ai-workpaper-record",
  "kernel_id": "art-380-build-ai-workpaper-record",
  "display_name": "AI-Tool-Usage Workpaper Record",
  "tool_version": "1.1.0",
  "mandate_type": "compliance_mandate",
  "purpose": "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.",
  "control_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.",
  "declared_inputs": [],
  "declared_outputs": [],
  "kernel_digest": "sha256:5857b0def8cbc21476aefaf427076ca7e7f387209dac53d47a2afb6fc230891e",
  "trust_label": "independently verified -- zkVM execution proof (risc0/groth16-bn254)",
  "data_vintage": "2026-07-10",
  "last_validated": "2026-07-10",
  "conformance_fixtures_vendored": true,
  "compute_proof_ready": "ready",
  "wave": 65,
  "source_url": "https://ainumbers.co/chaingraph/art-380-build-ai-workpaper-record.html",
  "generated_at": "2026-07-25T20:02:55.601Z"
}