Research into two-party agentic delivery
Human changes to process, data, reporting, outputs, and third-party inputs.
AAO-122 / Assurance and Audit
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.
AAO-126 / Assurance and Audit
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.