Step 01
Define sampling methodology.
Set frequency, risk, quantity, occurrence, and coverage rules at the control level instead of rebuilding the approach in a spreadsheet.
AI-native Internal Audit + SOX
Automate Internal Audit & SOX — from RCM to report.
IABuddy connects planning, sampling, PBC, evidence, control testing, documentation, review, remediation, and reporting in one AI-native workflow.
Or start free- Human-reviewed AI
- Evidence-linked results
- Complete audit trail
REV-04 · PBC request
Revenue reconciliation
REV-04 — Q3 sample
PBC evidence
Waiting for evidence
Q3_Reconciliation.xlsx
Sample Q3 · Sheet 1
FieldAmountCell
Revenue$84,250D24
GL balance$83,775E24
Variance$475F24
Source evidence stays attached to the sample.
Testing workspace
Ready to evaluate evidence
Approval evidencedPending
Amount recalculatedPending
Variance within thresholdPending
Evidence · waitingTest · pendingFollow-up · pending
Illustrative product walkthrough
One connected audit workflow
Your audit is one workflow. Your software should be too.
Stop rebuilding context every time the work moves from a spreadsheet to an inbox, a shared drive, or a testing template.
Traditional workflow
The audit context breaks at every handoff
RCM
→ Excel
Sampling
→ Excel
PBC
Evidence
→ Shared Drive
Testing
→ Excel
Documentation
→ Word / PDF
Review
Reporting
→ PowerPoint
IABuddy
One governed system of work
Test
Evidence-linked testing
The control, sample, evidence, testing result, reviewer decision, and resolution remain connected from start to finish.
Plan → Sample → Request
Define the methodology once. Let the workflow apply it.
Set sampling requirements by control frequency, risk, testing phase, occurrence, and coverage needs. IABuddy carries those requirements into sample selection and phase-specific evidence requests.
Frequency & risk rulesPhase-specific coveragePopulation samplingAI sample draftingBulk PBC generationSample provenance
Step 02
Apply phase requirements.
Carry coverage requirements into walkthrough, interim, and year-end work so the team can see what each phase still requires.
Step 03
Calculate remaining samples.
Use completed testing and the approved methodology to distinguish planned samples from the work that remains.
Step 04
Generate PBC requests.
Turn the outstanding sample need into phase-aware evidence-request drafts with the control and sample context attached.
Step 01
Define sampling methodology.
Set frequency, risk, quantity, occurrence, and coverage rules at the control level instead of rebuilding the approach in a spreadsheet.
Planning · Sampling methodology
2026 SOX Testing PlanFiscal year 2026
Testing planSampling methodologyBulk PBC
Sampling Methodology
Risk and frequency based sample size
| Risk | Annual | Quarterly | Monthly |
|---|---|---|---|
| High | 1 | 4 | 5 |
| Medium | 1 | 2 | 3 |
| Low | 1 | 2 | 3 |
Coverage requirements
Quarterly · High risk → 4 samples
Include Q1 + Q4 in the annual testing coverage.
Step 02
Apply phase requirements.
Carry coverage requirements into walkthrough, interim, and year-end work so the team can see what each phase still requires.
Planning · Phase allocation
2026 SOX Testing PlanFiscal year 2026
Testing planSampling methodologyBulk PBC
Map Controls To Testing Phase
REV-04 · Revenue reconciliation
Annual required
4
Previously tested
2
Remaining
2
| Phase | Coverage | Samples | Status |
|---|---|---|---|
| Walkthrough | Process understanding | — | Complete |
| Interim | Q1 + Q2 | 2 | Tested |
| Year-End | Q3 + Q4 | 2 | To request |
Year-End sampling period: July 1 – December 31. Q1 coverage retained; Q4 still required.
Step 03
Calculate remaining samples.
Use completed testing and the approved methodology to distinguish planned samples from the work that remains.
Planning · Remaining samples
2026 SOX Testing PlanFiscal year 2026
Testing planSampling methodologyBulk PBC
Map Controls To Testing Phase
REV-04 · Revenue reconciliation
Annual required
4
Previously tested
2
Remaining
2
| Phase | Coverage | Samples | Status |
|---|---|---|---|
| Walkthrough | Process understanding | — | Complete |
| Interim | Q1 + Q2 | 2 | Tested |
| Year-End | Q3 + Q4 | 2 | To request |
Q1 and Q2 testing retained. Q3 and Q4 are available for Year-End evidence requests.
Step 04
Generate PBC requests.
Turn the outstanding sample need into phase-aware evidence-request drafts with the control and sample context attached.
PBC · Draft requests
2026 SOX Testing PlanFiscal year 2026
Testing planSampling methodologyBulk PBC
Bulk PBC requests
REV-04 · Revenue reconciliation
Request type
Sample Request
Testing phase
Year-End
Automatically apply sampling methodology
| Sample | Selected occurrence | Evidence |
|---|---|---|
| 3 | Q3 reconciliation | Preparation + approval |
| 4 | Q4 reconciliation | Preparation + approval |
2 samples · 1 control
Create Draft RequestsReview the draft before sending it to the control owner.
Evidence → Test
Turn evidence into review-ready testing.
IABuddy evaluates evidence against each testing attribute, drafts sample-level results, cites the supporting source, and builds the testing record as the work happens.
Step 01
Evidence stays in view.
Open the sample evidence alongside the control context instead of losing the source in a shared drive while testing begins.
Step 02
Evaluate testing attributes.
Run each defined attribute at the sample level. The testing record is structured for the reviewer from the start.
Step 03
Link results to the source.
Results can retain a navigable file, sheet, page, cell, or sample-row reference so the conclusion can be checked quickly.
Step 04
Build the testing memo.
As results are reviewed, the sample-level work and conclusion are already part of the memo rather than a separate documentation task.
Step 01
Evidence stays in view.
Open the sample evidence alongside the control context instead of losing the source in a shared drive while testing begins.
Evidence · Q3_Reconciliation.xlsx
Q3_Reconciliation.xlsx
Sheet 1 · Sample Q3
FieldValueCell
Q3 revenue$84,250D24
GL balance$83,775E24
Variance$475F24
Prepared09/30/26G24
ApprovedJ. RiveraH24
Testing memo · REV-04
Revenue reconciliation
Reconciliation prepared timely
Reviewer approval documented
Balance agrees to source
Variance exceeds threshold
Step 02
Evaluate testing attributes.
Run each defined attribute at the sample level. The testing record is structured for the reviewer from the start.
Testing attributes · REV-04
Q3_Reconciliation.xlsx
Sheet 1 · Sample Q3
FieldValueCell
Q3 revenue$84,250D24
GL balance$83,775E24
Variance$475F24
Prepared09/30/26G24
ApprovedJ. RiveraH24
Testing memo · REV-04
Revenue reconciliation
Reconciliation prepared timely
Reviewer approval documented
Balance agrees to source
Variance exceeds threshold
Step 03
Link results to the source.
Results can retain a navigable file, sheet, page, cell, or sample-row reference so the conclusion can be checked quickly.
Evidence-linked result · REV-04
Q3_Reconciliation.xlsx
Sheet 1 · Sample Q3
FieldValueCell
Q3 revenue$84,250D24
GL balance$83,775E24
Variance$475F24
Prepared09/30/26G24
ApprovedJ. RiveraH24
Evidence reference: Sheet 1 · Cell F24
Testing memo · REV-04
Revenue reconciliation
Reconciliation prepared timely
Reviewer approval documented
Balance agrees to source
Variance exceeds threshold
Source
Q3_Reconciliation.xlsx · Sheet 1 · Cell F24
Step 04
Build the testing memo.
As results are reviewed, the sample-level work and conclusion are already part of the memo rather than a separate documentation task.
Testing memo · REV-04
Q3_Reconciliation.xlsx
Sheet 1 · Sample Q3
FieldValueCell
Q3 revenue$84,250D24
GL balance$83,775E24
Variance$475F24
Prepared09/30/26G24
ApprovedJ. RiveraH24
Evidence reference: Sheet 1 · Cell F24
Testing memo · REV-04
Revenue reconciliation
Reconciliation prepared timely
Reviewer approval documented
Balance agrees to source
Variance exceeds threshold
Source
Q3_Reconciliation.xlsx · Sheet 1 · Cell F24
4 attributes evaluated · Conclusion ready for reviewer assessment
AI tests. Auditor reviews. Evidence stays visible.
Test → Document
Build the audit trail while the work happens.
Testing results, samples, evidence references, annotations, workpapers, comments, and conclusions stay connected—without rebuilding documentation after testing.
Testing workspace · Year-End
Testing phase
Walkthrough
Interim
Year-End
Sample Q3 · Testing memo
DraftedSample testing results
Preparation, approval, and balance agreement documented. Variance requires follow-up.
Evidence reference
Q3_Reconciliation.xlsx · Sheet 1 · F24
Conclusion · Draft
Additional support requested for the $475 difference. Pending auditor review.
Open workpaper
View source annotation
Phase navigator
Sample Q3
Testing memo
Source workpaper
Annotation
Testing and documentation are the same workflow.
Exception → Resolution
Don’t stop the automation when a test fails.
When evidence does not support the control, IABuddy can turn the failed testing attribute into a reviewer-approved follow-up request, connect new evidence to a retest, preserve the original conclusion, and move unresolved issues into remediation.
Failed attribute
Variance exceeds threshold
AI drafts follow-up
Evidence gap and request language
Required
Auditor reviews
Edit, approve, and choose recipient
Follow-up request sent
Request linked to the failed result
Additional evidence received
New evidence retains request context
Linked retest
Original conclusion remains preserved
Resolution path
Resolved
Retest supports the control.
or
Remediation
Unresolved issue moves into a governed action plan.
Reviewer-approved communicationRetest lineageOriginal conclusion preserved
One platform. The entire core audit workflow.
Choose a program view, then explore how context stays attached as work moves from planning to reporting.
RCM
Maintain risks, controls, ownership, attributes, and evidence requirements.
Select a stage to pause the guided view and inspect its product context.
SOX program · RCM
Control library · Risk linkage
RCM
Control library · Risk linkage
Workflow status current
Reviewable recordIn workflow
Reviewable AI
AI built for work that has to survive review.
IABuddy applies AI inside governed audit workflows, where the evidence, methodology, reviewer decision, and history are part of the result.
Understands audit context
Controls, risks, testing phases, samples, testing attributes, and evidence—not a blank prompt.
Works from evidence
Results can reference pages, sheets, cells, files, and sample rows.
Keeps humans in control
AI drafts, evaluates, annotates, and proposes. Auditors review and own conclusions.
Preserves the audit trail
Testing changes, reviewer comments, follow-ups, retesting, and remediation stay connected.
Process documentation
From walkthrough to documented process.
Turn narratives and walkthrough evidence into editable process maps. Link controls directly to the process and collect process-owner validation without rebuilding documentation in a separate tool.
AI flowchart draftingSwimlanesLinked controlsControl registerVersionsCommentsExternal validationProcess-owner approval
Process documentation · Revenue cycle
Revenue reconciliation
Version 4 · Draft validation
FinanceControls
Process owner
Prepare reconciliation
Control activity
REV-04 Review & approve
Finance system
Post approved entry
Control register
Linked risk: REV-R2
2 reviewer comments
Process owner validation
Review without losing the work behind the conclusion.
Move from preparation through detailed and general review while the sample, source evidence, memo, comments, and reviewer decisions remain available together.
Comments stay attached to the work—not buried in email.
Review workspace · REV-04
Testing phase
Sample Q3
Evidence
Memo
Comments
Reviewer action
PreparedDetailed ReviewReturnedAddressedGeneral ReviewComplete
Live audit operations
See the audit operation as it happens.
Monitor testing, PBC requests, reviews, issues, certifications, and control status from one connected operating dashboard.
Testing status
Requests by status
Remediation
Certification status
Control effectiveness
Product image uses anonymized demonstration data.
Built for teams that need more audit capacity—not more software administration.
Purpose-built for lean Internal Audit and SOX teams, pre-IPO companies, recently public companies, and Controller-led compliance functions.
Fragmented stackIABuddy
Planning spreadsheetsPhase-aware plan
Email PBCPlan-driven PBC
Shared-drive evidenceSample-linked evidence
Manual testing templatesAI-assisted testing
Disconnected issue trackersConnected remediation
Status decksLive dashboard
Solutions
Start with the job your team needs to accomplish.
Explore workflows designed around the operating reality of SOX, Internal Audit, and public-company readiness.
01
SOX Compliance
Run the annual SOX cycle in one connected workflow.
Explore solution 02Internal Audit
From process understanding to testing, review, issues, and reporting.
Explore solution 03Pre-IPO SOX
Build a governed control-testing operating model before spreadsheets become permanent infrastructure.
Explore solutionSee how IABuddy compares.
A practical view of product fit, workflow design, and where each platform may serve a team best.
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Govern access to controls, evidence, testing, reviews, and changes with security practices built into the operating workflow.
Role-based access
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Human-reviewed AI
See the connected workflow
Bring us one control.
We’ll show you how IABuddy takes it from sampling and evidence request through AI testing, documentation, review, and exception follow-up.