Shadow AI Risk Kit — Accounting edition · Prepared by Firm operations lead
0 of 7 sections reviewed by the preparer. Review marks describe the entries, not whether controls are operating.
24 employees and 4 contractors across bookkeeping, advisory and operations
Your partners need consistent staff rules before approving AI-assisted client work.
This report summarizes your records. The Full record export preserves complete notes, entries and review coverage.
Confirm the scope and supporting evidence with the owners. Resolve or clearly disclose open conditions. Choose the full record when the recipient needs detailed answers or evidence locations.
Shadow AI Risk Kit — Accounting edition · Prepared by Firm operations lead
The five reviewer priorities recorded so far, with the next action already in the register. This page is a briefing for leadership. Respondent names are omitted; review free-text notes and action owners before sharing.
| Risk | Priority | What we are doing |
|---|---|---|
| Permission and field-level handling for real client exports remain unconfirmed | Priority | Permission and field-level handling for real client exports remain unconfirmed. Engagement partner checks client permissions, approved fields and vendor processing ter… |
| One worked reconciliation still needs independent checking | Investigate | One worked reconciliation still needs independent checking. Engagement partner checks steps and recalculates numerical examples against source records · Engagement par… |
| Two contractors have not confirmed personal-tool use | Investigate | Two contractors have not confirmed personal-tool use. Qualified reviewer checks current primary sources and reconciles every figure; client advice follows the normal r… |
Shadow AI Risk Kit — Accounting edition · Prepared by Firm operations lead
Urgent and Priority records appear first; reviewer judgments are not automated. Showing 1–3 of 3 records. Long cells are excerpts; full wording is in the internal working record.
| Use / scenario | Priority | Owner |
|---|---|---|
| U-2 · Permission and field-level handling for real client exports remain unconfirmed | Priority | Engagement partner |
| U-1 · One worked reconciliation still needs independent checking | Investigate | Engagement partner |
| U-3 · Two contractors have not confirmed personal-tool use | Investigate | Engagement partner |
Shadow AI Risk Kit — Accounting edition · Prepared by Firm operations lead
3 recorded uses; 0 record-supported. Groups with missing information appear first. Counts do not establish complete discovery. Showing 1–2 of 2 records. Long cells are excerpts; full wording is in the internal working record.
| Team / source | Responses / coverage | Open gap |
|---|---|---|
| Staff | 24 of 24 / Reviewed | Responses are disclosures, not technical verification. |
| Contractors and associates | 2 of 4 / Partial | Two contractors have not confirmed personal-tool use |
Shadow AI Risk Kit — Accounting edition · Prepared by Firm operations lead
Each record is one reported AI use. File imports and source approval claims do not grant approval. Review permissions and conditions in the full record. Showing 1–3 of 3 records. Long cells are excerpts; full wording is in the internal working record.
| Tool / use | Purpose / information | Owner / status |
|---|---|---|
| U-1 · ProcedureDraft | Draft an internal bookkeeping procedure using synthetic examples · Firm-owned procedures and synthetic transactions | Engagement partner / Restricted |
| U-2 · LedgerNote | Summarize bookkeeping exports for client discussions · None pending permission review | Engagement partner / Unapproved |
| U-3 · BriefDraft | Draft explanations from verified public guidance and synthetic figures · Public sources and synthetic financial examples | Engagement partner / Restricted |
Shadow AI Risk Kit — Accounting edition · Prepared by Firm operations lead
3 open actions. Open actions first, then earliest recorded due date. Completed entries remain visible. Showing 1–3 of 3 records. Long cells are excerpts; full wording is in the internal working record.
| Next action | Owner | Due / status |
|---|---|---|
| One worked reconciliation still needs independent checking. Engagement partner checks steps and recalculates numerical examples against source records | Engagement partner | 2026-10-22 / In progress |
| Permission and field-level handling for real client exports remain unconfirmed. Engagement partner checks client permissions, approved fields and vendor processing terms | Engagement partner | 2026-10-22 / Blocked |
| Two contractors have not confirmed personal-tool use. Qualified reviewer checks current primary sources and reconciles every figure; client advice follows the normal r… | Engagement partner | 2026-10-22 / In progress |