How to perform expense testing using Agentive AI

Easily perform expense testing procedures with Agentive’s integrated client request and AI testing platform. This demo uses a pre-built template that is available to all Agentive users in our template library.

Video Tutorial

Start Procedure

1. Add New Request from Template

Access Templates

Click the plus icon in the top left corner

Select Browse Templates

Select Templates from the menu

Choose Template

Search for and select the Agentive Operating Expense Testing — Batch Payment Process template

Add Data

Paste in your sample data from excel and select continue

2. Configure Task Settings

Name Your Task

Name your task (e.g., “OpEx Testing CCH2”)

Set Priority and Due Date

Set priority level and assign due date

Assign Team Member

Assign to specific client team member

Categorize Task

Categorize the task appropriately

Set Initial Status

Keep status in “Backlog” until you want it visible to the client

Status Management: Changing status to “To Do” will immediately make the request visible on the client’s request list.

3. Review and Configure Testing Attributes

The template includes pre-configured testing attributes that will perform the following:

Data Extraction

Invoice Total Amount - Extracts total monetary value
Description of Services - Captures service details
Service Start and End Dates - Records period covered
Product Delivery Date - Notes delivery timing

Validation Tests

Accuracy Testing: Excel-type comparison between invoice amount and JE amount
Classification Testing: AI evaluation comparing invoice service type against GL account description
Cut-off Testing: Validates that service dates align with journal entry dates (same calendar year)

4. Set Up Client Validation Criteria

Configure automatic validation checks for client-uploaded documents:

Invoice Number Matching

Ensures uploaded documents match requested invoice numbers

Amount Validation

Compares invoice amounts against underlying JE amounts

Set Tolerance Threshold

Define acceptable variance levels to avoid over-flagging minor differences

5. Configure Additional Document Groups

For vouching invoice to cash procedures:

Payment Amount Verification: Check payment amount on invoice against payment batch summary
Payment Batch to Bank Statement: Tie payment batch summary details to bank statement
Payee Description Validation: Ensure payee information is accurate
Payment Date Verification: Confirm payment timing consistency

Client Workflow

6. Activate Task for Client

Change Status

Change task status from “Backlog” to “To Do”

Client Visibility

Task will appear on client’s dashboard immediately

Evidence Requirements

Client can see required evidence uploads

7. Client Request Fulfillment Guide

View Request List

Client views new to-do item on their request list

Upload Documents

Documents are drag-and-dropped for auto-matching and validation

Auto-Matching

System matches documents to sample requests and validates against the acceptance criteria

Submit for Review

Client clicks “Submit for Review” when upload is complete

8. Automated AI Processing

Once client submits documents for review Agentive will:

Validate against your acceptance criteria
Alert clients of any validation issues
Prepare work papers for your review automatically

Issue Resolution

9. Handle Client Acceptance Criteria Issues

When validation issues arise (indicated by yellow triangle icons):

Common Issues:

Invoice Number Mismatch: Document uploaded doesn’t match any sample invoice numbers
Amount Discrepancies: Total amounts don’t agree between invoice and recorded amounts

Resolution Process:

Investigate Issues

Client investigates flagged issues

Add Comments

Add explanatory comments for variances (e.g., “Employee paid baggage fee personally”)

Upload Correct Documents

Upload correct documents if wrong files were submitted

Re-process

System re-processes after corrections

Auditor Review Process

10. Review AI-Generated Work Papers

Monitor Processing

Monitor real-time processing: AI extractions and testing visible as they complete

Review Accuracy Tests

Review accuracy tests: Check computed variances and AI explanations

Evaluate Classification Results

Evaluate classification results:

Review “No” results where AI found inconsistencies
Validate “Yes” results for reasonableness
Investigate “Requires further investigation” items

11. Professional Judgment

For Classification Testing:

Agree/Disagree with AI assessments based on professional judgement and knowledge of client documentation and business processes
Example: AI might flag “screen printing materials” as inconsistent with “company swag” GL account, but auditor may determine this is actually appropriate

For Cut-off Testing:

Verify date logic: Ensure service periods align with recording periods
Review monthly fees: Confirm recurring charges are properly allocated

12. Vouching Procedures Validation

Invoice to Payment Batch

Confirm invoice amounts tie to payment summaries

Payment Batch to Bank

Verify payment batch totals match bank statement entries

Payee and Date Verification

Ensure payee descriptions and payment dates are consistent across documents

Final Documentation

13. Export Work Papers

Export to Excel

Click “Export to Excel with Embedded Evidence”

Review Excel File

Excel file includes:

All testing results and tick marks
Embedded supporting documents
AI explanations and variance analysis
Direct links to source evidence

14. Manager Review Features

The exported Excel file provides:

Right-panel evidence display: Easy access to supporting documents
Embedded evidence links: No need to search through folders
Audit trail: Complete documentation of AI testing and auditor reviews
Customizable tick marks: Add professional conclusions and adjustments

Ready to Get Started?

Click here to schedule a demo or training for your team.