- kickoff
- 2026-10-08
- target complete
- 2026-10-22
Ledger Grove Advisory — fictional records
Completed example with unresolved work. No source documents or customer records are included.
Program timeline
AI Governance Policy and Charter
- wording
- Ledger Grove Advisory records AI uses, assigns review owners and keeps unresolved evidence visible. Operational examples for everyday firm work. This edition does not provide tax advice, audit methodology, assurance procedures or a determination of professional or legal compliance.
- owner
- Firm operations lead
- evidence location
- Fictional draft charter
- last reviewed
- 2026-10-08
- s
- 1
Policy record
- owner
- Firm operations lead
- adopted date
- 2026-10-08
- next review
- 2026-10-22
- review frequency
- Quarterly and on material changes
AI Acceptable Use Policy
No records yet. Follow-up remains open.
AI System and Use-Case Inventory
- System or use case
- ProcedureDraft
- Owner
- Engagement partner
- Description and purpose
- Draft an internal bookkeeping procedure using synthetic examples
- Vendor or in-house
- Vendor
- Data used
- Firm-owned procedures and synthetic transactions
- Personal or sensitive data
- No
- Population affected
- Staff
- Risk tier
- Limited
- Frameworks in scope
- Internal working assessment only; not a regulatory classification
- Inventory status
- Approved with conditions
- Last review
- 2026-10-08
- Next review due
- 2026-10-22
- System or use case
- LedgerNote
- Owner
- Engagement partner
- Description and purpose
- Summarize bookkeeping exports for client discussions
- Vendor or in-house
- Vendor
- Data used
- Transaction details, bank references and possible personal information
- Personal or sensitive data
- Yes
- Population affected
- Staff
- Risk tier
- High
- Frameworks in scope
- Internal working assessment only; not a regulatory classification
- Inventory status
- Declined
- Last review
- 2026-10-08
- Next review due
- 2026-10-22
- System or use case
- BriefDraft
- Owner
- Engagement partner
- Description and purpose
- Draft explanations from verified public guidance and synthetic figures
- Vendor or in-house
- Vendor
- Data used
- Public sources and synthetic financial examples
- Personal or sensitive data
- No
- Population affected
- Staff
- Risk tier
- Limited
- Frameworks in scope
- Internal working assessment only; not a regulatory classification
- Inventory status
- Approved with conditions
- Last review
- 2026-10-08
- Next review due
- 2026-10-22
- System or use case
- WriteAssist
- Description and purpose
- Draft internal emails, agendas and process notes
- Data used
- Internal operational notes only; no client records or personal data
- Risk tier
- Low
- Inventory status
- Approved
- Owner
- Firm operations lead
- Vendor or in-house
- Vendor
- Personal or sensitive data
- No
- Population affected
- Staff
- Frameworks in scope
- Internal working assessment only; not a regulatory classification
- Last review
- 2026-10-08
- Next review due
- 2026-10-22
- System or use case
- ResearchBrief
- Description and purpose
- Summarize published articles and public guidance for internal briefings
- Data used
- Published sources only; summaries are checked against the source before reuse
- Risk tier
- Low
- Inventory status
- Approved with conditions
- Owner
- Firm operations lead
- Vendor or in-house
- Vendor
- Personal or sensitive data
- No
- Population affected
- Staff
- Frameworks in scope
- Internal working assessment only; not a regulatory classification
- Last review
- 2026-10-08
- Next review due
- 2026-10-22
AI Use-Case Approval Form
- Requestor
- Operations lead
- Team
- Operations
- Date
- 2026-10-08
- Tool or use case
- ProcedureDraft
- Data it will touch
- Firm-owned procedures and synthetic transactions
- Who is affected
- Staff
- Approved tools considered
- Manual drafting and source review
- Vendor risk assessment
- Not attached
- Proposed risk tier
- Limited
- Decision
- Approved with conditions
- Conditions
- Engagement partner checks steps and recalculates numerical examples against source records; restricted to public or synthetic inputs pending supplier review.
- Reviewer
- Engagement partner
- Business purpose
- Draft an internal bookkeeping procedure using synthetic examples
- Date needed
- 2026-10-22
- Requestor
- Bookkeeping lead
- Team
- Bookkeeping
- Date
- 2026-10-08
- Tool or use case
- LedgerNote
- Data it will touch
- Transaction details, bank references and possible personal information
- Who is affected
- Staff
- Approved tools considered
- Continue the existing manual workflow
- Vendor risk assessment
- Not attached
- Proposed risk tier
- High
- Decision
- Declined
- Conditions
- Real-data pilot declined until permission and vendor review are complete.
- Reviewer
- Engagement partner
- Business purpose
- Summarize bookkeeping exports for client discussions
- Date needed
- 2026-10-22
- Requestor
- Advisory lead
- Team
- Advisory
- Date
- 2026-10-08
- Tool or use case
- BriefDraft
- Data it will touch
- Public sources and synthetic financial examples
- Who is affected
- Staff
- Approved tools considered
- Manual drafting and source review
- Vendor risk assessment
- Attached
- Proposed risk tier
- Limited
- Decision
- Approved with conditions
- Conditions
- Reason: vendor assessment attached and inputs limited to public sources and synthetic financial examples. Condition: Qualified reviewer checks current primary sources and reconciles every figure; client advice follows the normal review process.
- Reviewer
- Engagement partner
- Business purpose
- Draft explanations from verified public guidance and synthetic figures
- Date needed
- 2026-10-22
- Decision review date
- 2026-10-22
AI Risk Register
- Risk description
- One worked reconciliation still needs independent checking
- Related system or use case
- ProcedureDraft
- Category
- Operational
- Likelihood
- Medium
- Impact
- Medium
- Current controls
- Engagement partner checks steps and recalculates numerical examples against source records
- Owner
- Engagement partner
- Mitigation action
- Complete the review and record the outcome.
- Due date
- 2026-10-22
- Status
- Mitigating
- Accepted by and why
- Not recorded
- Risk description
- Permission and field-level handling for real client exports remain unconfirmed
- Related system or use case
- LedgerNote
- Category
- Data
- Likelihood
- Medium
- Impact
- High
- Current controls
- Engagement partner checks client permissions, approved fields and vendor processing terms
- Owner
- Engagement partner
- Mitigation action
- Pause the use and obtain the missing evidence.
- Due date
- 2026-10-22
- Status
- Mitigating
- Accepted by and why
- Not recorded
- Risk description
- Two contractors have not confirmed personal-tool use
- Related system or use case
- BriefDraft
- Category
- Operational
- Likelihood
- Medium
- Impact
- Medium
- Current controls
- Qualified reviewer checks current primary sources and reconciles every figure; client advice follows the normal review process
- Owner
- Engagement partner
- Mitigation action
- Complete the review and record the outcome.
- Due date
- 2026-10-22
- Status
- Mitigating
- Accepted by and why
- Not recorded
Data Governance Standard for AI
- wording
- Classify inputs before use: public or synthetic material is distinct from confidential client records. Engagement Alder excludes identifiable client ledgers, tax records and bank information from AI tools until the engagement partner records an approved purpose and data boundary.
- owner
- Firm operations lead
- evidence location
- Fictional records / Ledger Grove Advisory / E-1
- last reviewed
- 2026-10-08
- s
- 1
- wording
- Use the minimum information needed for the recorded purpose; exclude unnecessary identifiers, credentials and unrelated client material.
- owner
- Firm operations lead
- evidence location
- Fictional records / Ledger Grove Advisory / E-2
- last reviewed
- 2026-10-08
- s
- 1
- wording
- Transaction details, bank references and possible personal information require a specific review of permissions and safeguards before any approved processing.
- owner
- Firm operations lead
- evidence location
- Fictional records / Ledger Grove Advisory / E-3
- last reviewed
- 2026-10-08
- s
- 1
- wording
- Engagement partner must check vendor retention, deletion and training-use settings for the actual account. Unverified settings remain an open action.
- owner
- Firm operations lead
- evidence location
- Fictional records / Ledger Grove Advisory / E-1
- last reviewed
- 2026-10-08
- s
- 1
- wording
- Engagement partner checks steps and recalculates numerical examples against source records. Record corrections and unresolved checks before sharing output.
- owner
- Firm operations lead
- evidence location
- Fictional records / Ledger Grove Advisory / E-2
- last reviewed
- 2026-10-08
- s
- 1
Human Oversight and Escalation Procedure
No records yet. Follow-up remains open.
AI Incident Response Runbook
No records yet. Follow-up remains open.
Roles and Responsibilities (RACI)
No records yet. Follow-up remains open.
ISO 42001 Readiness Checklist
No records yet. Follow-up remains open.
Imported source records
No records yet. Follow-up remains open.