Industries
AI-led SOX testing and internal audit for manufacturers
IRA, IRAME's AI auditor, tests purchasing, inventory and import controls on every transaction. Each exception reaches an owner with its evidence.
Used by internal audit and finance teams at
IRAME tests each of these on every transaction. Here is what a failure looks like.
Three-way match
Duplicate and split invoices
Import entries and duty
Stock movements
Bill of materials and consumption
Vendor master changes
Small-vendor payment terms
Scrap sales
What each failure looks like
- Three-way match
- An invoice is paid for more units than the goods receipt shows.
- Duplicate and split invoices
- One purchase is split into two orders to stay under an approval limit.
- Import entries and duty
- The duty on an import entry does not match the invoice value.
- Stock movements
- Stock is issued without a production order. Negative stock shows in the books.
- Bill of materials and consumption
- A production order uses more material than its bill of materials allows.
- Vendor master changes
- A vendor's bank account changes the day before a large payment.
- Small-vendor payment terms
- A small vendor is paid after the legal payment deadline.
- Scrap sales
- Scrap is sold below the rate in the approved contract.
Each one runs on the same control library. Each exception goes to an owner in Action Hub.
One published result. Read the story for how the work was done.
Customer story · Manufacturer, imports
Line by line
bills of entry matched to purchase orders and invoices. Figures on request.
Customer names are withheld in every story.
Each line is a plain summary. It is not legal advice.
| Region | Rule | What it asks |
|---|---|---|
| US | SOX 404 | US-listed companies assess internal control over financial reporting (ICFR) every year. |
| SOX 302 | The CEO and CFO certify the financial statements and disclosure controls each quarter. | |
| GCC | UAE and KSA VAT | An input VAT claim needs a valid tax invoice. |
| KSA e-invoicing | ZATCA requires e-invoices from VAT-registered businesses. | |
| India | CARO 2020 | The statutory auditor reports on set matters, including physical verification of inventory. |
| MSMED Act 2006, s.15 | Micro and small vendors must be paid within 45 days at most. | |
| GST input tax credit | The credit depends on the supplier's filed returns. |
More on each region: IRAME in the United States and IRAME in the GCC.
Which manufacturing controls does IRAME test first?
IRAME starts with the process you pick. Procure to pay is a common first choice: three-way match, duplicate invoices and vendor master changes.
Can IRAME test our SOX key controls for inventory and purchasing?
Yes. IRA tests SOX key controls on the full population where the data allows, and proposes a documented sample where your auditor needs one. Each result carries evidence your external auditor can re-perform.
Can IRAME read import entries and invoices?
Yes. IRAME's Document Forensics reads PDFs, scans and images with GenAI, matches the fields to the transaction and flags signs of tampering.
Does IRAME work with SAP?
Yes. IRAME reads SAP, Oracle, NetSuite, Excel and CSV data. It can run in your own cloud tenancy, so the data stays with you.
Stop sampling. Let IRA test everything.
Bring one process. In 30 minutes we show you the exceptions IRA finds and the evidence behind each one.