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Research into two-party agentic delivery

Assurance and Audit Papers

Independent audit, evidence reconstruction, manual interventions, disclosure, operating-control tests, and verified remediation across both firms.

Phil Hatch / AkholiExplore the full study →
Title page: Hospital AI Outsourcing Needs Proof of Completed Work — A Board Framework for Bounded Procurement. Phil Hatch, Akholi, October 23, 2026.

AAO-018 / Assurance and Audit

Hospital AI Outsourcing Needs Proof of Completed Work

Hospital boards should require evidence that an outsourced agent completes the purchased workflow under local conditions. Fluent documentation and strong component scores cannot establish that the necessary action occurred.

Buy-side Boards and Executives
Healthcare · Other Regulated Industries · 5 pages
Title page: Requiring Disclosure of Manual Changes in Outsourced Bank AI — A Five Method Intervention Protocol. Phil Hatch, Akholi, October 23, 2026.

AAO-009 / Assurance and Audit

Requiring Disclosure of Manual Changes in Outsourced Bank AI

Bank engagement managers should make consequential human interventions visible without preventing legitimate correction. The protocol must distinguish authorized repair, emergency deviation, and alteration of the reporting used to judge the service.

Buy-side Delivery and Vendor Managers
Banking · Financial Services · 5 pages
Title page: Manual Alterations in Agentic Outsourcing — What Bank Boards Must Audit Now. Phil Hatch, Akholi, October 23, 2026.

AAO-122 / Assurance and Audit

Manual Alterations in Agentic Outsourcing

100% of sampled engagements had reported manual alteration: 150 of 150. Under 1.3% of pooled disclosure answers reported discussion with the bank: 13 of 1,004 answers. Boards should independently reconstruct the service, its human contribution, and the account the bank received.

Buy-side Boards and Executives · Buy-side Delivery and Vendor Managers
Banking · Financial Services · 10 pages
Title page: The Board Audit for Agentic Outsourcing — Four Findings Require Immediate Examination. Phil Hatch, Akholi, October 23, 2026.

AAO-126 / Assurance and Audit

The Board Audit for Agentic Outsourcing

Reported control departures and manual alteration each reached 150 of 150 sampled engagements. The manual-alteration contrast is 100% of engagements versus under 1.3% of pooled disclosure answers. Bank boards should commission an independent portfolio audit covering provider delivery and the bank’s own readiness.

Buy-side Boards and Executives
Banking · Financial Services · 8 pages

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