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AI FOR INTERNAL AUDIT

Move From Sampling to Full Coverage

On-premise AI for internal audit teams. Test the whole population, monitor controls continuously, and draft the working papers, so your team spends its time on judgement, not tie-outs.

See the Stack →
100% Population
Every transaction tested, not a sample
Continuous
Controls monitored on a schedule, not once a year
On-Prem
ERP and audit data never leave your infrastructure
Weeks
From pilot to a live audit

Digitize, Search, Detect, Report. Configured for the Audit Plan.

One stack across the internal audit cycle: test the full population, watch the controls between audits, scope the plan from real risk signals, and draft the papers.

[01]

Full-Population Transaction Testing

Test every journal entry, expense, and payment against the risk criteria, not a sample, and surface the items that need review.

  • 100% coverage of the ledger, expenses, P-cards, and vendor payments
  • Risk criteria aligned to SA 240 and IIA Standard 2320: back-dated entries, round amounts, rare accounts, unusual users
  • Each flag scored and linked to its source document and approval trail
  • Replaces judgemental and random sampling with a ranked exception list
100% Coverage SA 240 / IIA 2320 Source-Linked
Internal Audit SOX / ICFR Bank & Insurer Audit
[02]

Continuous Control Monitoring

Watch the controls between audits with scheduled runs over ERP data, and get alerted when something drifts.

  • Scheduled checks over ERP, HR, and access data on a cadence you set
  • Segregation-of-duties conflicts, access changes, and threshold overrides flagged
  • Master-data changes to vendors, bank details, and payroll tracked and alerted
  • Trend view so a control weakening over time is visible before year-end
Always On SoD Conflicts Drift Alerts
Controls Testing Risk & Compliance Shared Services
[03]

Risk-Based Audit Planning

Scope the annual plan from real signals instead of last year's plan, and defend the coverage decisions.

  • NLP over incident logs, tickets, whistleblower reports, and policies to sense emerging risk
  • Prior findings mined for unresolved and recurring themes across the auditable universe
  • Risk scoring by entity, process, and location to rank what gets audited
  • A documented, evidence-backed basis for the plan the audit committee sees
Signal-Driven Defensible Plan Recurring-Issue View
Chief Audit Executive Audit Planning Enterprise Risk
[04]

Working Papers & Report Drafting

Turn fieldwork notes and flagged exceptions into structured working papers and a draft report, left for review and sign-off.

  • Drafts working papers, findings, and the report from fieldwork notes and exceptions
  • Every assertion cited back to the source document or system record
  • Formatted to your methodology and the applicable standard
  • The auditor reviews and signs off; the system drafts, it does not conclude
Source-Cited Methodology-Ready Human Sign-Off
Fieldwork Reporting QA Review

The Exceptions a Sample Was Never Going to Catch

Control failures and leakage hide in the 95% that sampling never looks at. Livo runs these checks across the full population, on the cadence you choose.

Segregation-of-Duties Conflicts

The same user creating a vendor and approving its payment, or raising and releasing a purchase order, across the live access model.

Duplicate & Split Payments

Identical or near-identical invoices paid more than once, and payments split to stay below an approval threshold.

Ghost Vendors & Employees

Vendor or payroll records with no operating footprint, shared bank details, or creation just before a payment run.

Off-Hours & Period-End Entries

Journal entries posted at unusual hours, on weekends, by unexpected users, or clustered at period-end.

Expense-Policy Breaches

Claims above policy limits, split claims, weekend and duplicate claims, and out-of-policy categories at full volume.

Dormant-Account Activity

Sudden movement on accounts, cards, or logins that have been inactive for months.

Master-Data Tampering

Changes to vendor bank details, payment terms, or credit limits, especially those reversed shortly after a payment.

Recurring & Systemic Issues

The same finding surfacing across units and years, pointing to a control design gap rather than a one-off.

Livo is engaged by internal audit and compliance teams at banks, insurers, and large corporates. Engagements run under NDA and we do not disclose client names. The illustrative capability figures on this page describe how the system works, not a specific client result.

Three Steps. Zero Risk. Your Data Stays Home.

We start with two completely free steps. Every engagement is under NDA and deployable fully on-premise before you commit a rupee or a dollar.

01

Free Internal Audit AI Workshop

A focused session with your Chief Audit Executive and audit managers to map where AI adds coverage, whether full-population testing, continuous monitoring, planning, or reporting, against your current audit plan.

100% Free
02

Free AI Roadmap

A prioritized implementation plan with effort estimates, scoped to your ERP, your audit-management tool, and the processes on this year's plan. Yours to keep with no obligation.

100% Free
03

Pilot on a Real Audit

We build a working pilot on one audit from your plan, on your actual ERP data, deployed inside your infrastructure with full audit logging. You see the exceptions before you commit beyond the pilot scope.

Your Decision

Ready to See What Full-Population Testing Surfaces?

Book your free workshop. Bring your CAE, an audit manager, or your data analytics lead. We'll map exactly where AI adds coverage to your plan.

Built So the Findings Hold Up

Internal audit's work is reviewed by external audit, the audit committee, and the regulator. Every system we deploy is built around evidence integrity, explainability, and the auditor's independence.

On-Premise Deployment

Deployed inside your infrastructure. ERP extracts, working papers, and findings are not sent to external servers or third-party APIs.

Immutable Audit Trail

Every extract ingested, test run, and exception raised is logged with timestamp, parameters, and source hash. Any run can be reproduced.

Explainable, Source-Linked Output

Each exception states the rule that fired and links to the source record. No opaque risk scores your external auditor cannot follow.

Auditor in the Loop

The system tests and ranks; it does not conclude. Every exception is dispositioned by your team. The tool assists the audit, it does not form the opinion.

Standards Alignment

Test criteria map to SA 240 fraud-risk indicators and IIA Standard 2320 on analysis and evaluation, so the approach is defensible on review.

Entity & Audit Segregation

Role-based access with separation between entities and audits. Data for one audit is not visible to a team working another.

DPDP 2025 & GDPR Compliant

Personal data is handled in line with India's Digital Personal Data Protection Rules (2025) and the GDPR, with data residency configurable.

Works With Your Stack

Connectors for SAP, Oracle, and other ERPs, and for audit-management tools such as AuditBoard and TeamMate. The AI layer sits on top.

Internal Audit AI Without the Enterprise Price Tag

Sampling covers a fraction. GRC suites manage the workflow but do not test the data. We test the full population, on your infrastructure, and hand back a ranked exception list.

Aspect
Sampling + Spreadsheets / GRC Suites
Livo Assistant for Internal Audit
Test Coverage
Judgemental sample
Full population
Control Testing
Point-in-time
Continuous, on a schedule
Planning Basis
Last year's plan, adjusted
Risk signals from incidents, tickets, and prior findings
Reporting
Manual write-up
Drafted from evidence, cited, left for sign-off
Deployment
Vendor cloud
On-premise by default
Discovery / Workshop
Paid consulting
Free
Pilot to Live Audit
Months
4–6 weeks

Start with zero risk. Get an internal audit AI roadmap scoped to this year's plan before committing a rupee or a dollar.

Questions Internal Audit Leaders Ask Us

What Chief Audit Executives and audit managers want to know before bringing AI into the function.

No. The system runs the full-population tests, monitors the controls, and drafts the papers. Every exception is dispositioned by your team, and the opinion stays with your team. It removes the tie-out work so auditors spend their time on judgement.

You set the cadence per check. Access and segregation-of-duties reviews might run daily, payment testing weekly, master-data monitoring on change. The system pulls the extract, runs the tests, and alerts on new exceptions and on trends.

Yes. We build connectors to AuditBoard, TeamMate, and similar tools, and to your ERP. Exceptions and drafted working papers flow into your existing workpaper structure rather than a separate system.

Test criteria map to SA 240 and IIA Standard 2320, every exception links to source, and every run is logged and reproducible. Your external auditor can follow any finding from the flag back to the record.

Yes. The standard deployment is inside your infrastructure. ERP extracts, working papers, and findings are not sent to external servers or third-party APIs.

Typically 4–6 weeks. The tests configure quickly once the ERP extract is defined; the longest step is usually agreeing the data pipeline and access.

We bring McKinsey-grade strategy with senior AI engineering execution

Soumya Sharma - Co-Founder

Soumya Sharma

Co-Founder

Ex-McKinsey
IIM-Ahmedabad
IIT-Delhi, Computer Science

Kangana Pandiya - Co-Founder

Kangana Pandiya

Co-Founder

Ex-McKinsey
IIM-Ahmedabad

Let's Map Your Internal Audit AI Opportunity

Book a 30-minute discovery call. We'll identify the highest-leverage use case on your plan, whether full-population testing, continuous monitoring, planning, or reporting, and map a clear implementation path.