{"composer_url":"https://ainumbers.co/chaingraph/chains/icfr-sampling-ipe-evidence-check.html","description":"Check a SOX 404 / ICFR control test in three stages, plus a session receipt. First, size an attribute sample from caller-declared confidence level, tolerable deviation rate and expected deviation rate, using the standard zero-EDR Poisson attribute-sampling formula with an expansion factor for nonzero EDR, with deterministic interval sampling over the caller-declared population hash so any auditor can replay the same sample (ART-458). Then verify Information-Produced-by-Entity completeness and accuracy for the control test, reconciling a caller-declared source-extract hash, row count and control total against the same facts for the report built from it (ART-460). Then compose the control-test evidence artifact, reconciling a caller-declared attribute sample against a per-item pass/fail test-result set into one test-conclusion record: sample coverage, exception count against a caller-set tolerable-deviation threshold, and a conclusion of operating effectively, exception noted or incomplete, with reviewer sign-off held as a human gate (ART-461). Finally, a session receipt aggregating the run's execution hashes (CRY-05). Each stage uses its own caller-supplied inputs; no stage's output is an input to another stage, and the order is the testing cycle order: plan the sample, prove the data, then conclude on the test. This is a new chain under its own slug; the existing icfr-control-test-cycle chain, which contains art-461 alone, is left untouched. Findings are arithmetic findings, never audit opinions. Not legal advice.","domain":"SOX 404 / ICFR","name":"icfr-sampling-ipe-evidence-check","regulatory_basis_decided_at":"2026-10-24","regulatory_basis_decided_by":"CHAIN-COMPOSE-ISE-1","regulatory_basis_status":"not_assessed","regulatory_refs":["PCAOB Release No. 2024-007 (June 12, 2024), amendments to AS 1105 Audit Evidence and AS 2301 The Auditor's Responses to the Risks of Material Misstatement","PCAOB AS 1215 Audit Documentation (preparer role, cited by art-461)"],"sequence_not_statutory":true,"steps":[{"handoff":"Sizes an attribute sample from caller-declared confidence level, tolerable deviation rate and expected deviation rate, with deterministic interval sampling over the caller-declared population hash; reframes to a full census when the plan is statistically indefensible","tool_id":"art-458-attribute-sampling-plan"},{"handoff":"Verifies Information-Produced-by-Entity completeness and accuracy for the control test, reconciling a caller-declared source-extract hash, row count and control total against the same facts for the report built from it, within a caller-set rounding tolerance","tool_id":"art-460-ipe-integrity-verifier"},{"handoff":"Composes the control-test evidence artifact, reconciling a caller-declared attribute sample against a per-item pass/fail test-result set into one test-conclusion record, with reviewer sign-off held as a human gate","tool_id":"art-461-control-test-evidence-composer"},{"handoff":"Produces session_receipt_root, the Merkle root over the run's execution_hashes (final stage)","tool_id":"cry-05-agent-action-audit-trail-aggregator"}],"title":"ICFR Sampling IPE Evidence Check"}