by Noah Green CPA CFE | Mar 30, 2026 | DD Tech Lab
The vendor-employee address-overlap test addresses a specific control objective under ACFE Fraud Examiners Manual §3.5.2 and PCAOB AS 2401.A5: detecting unauthorized payments routed through fictitious vendors controlled by responsible parties. The operational form of...
by Noah Green CPA CFE | Mar 29, 2026 | DD Tech Lab
What you’ll be able to do after reading this. Read an AIP prompt specification and understand what structured output it produces. Recognize the four-gate validation pattern (schema validate, citation substring, hallucination verifier-LLM, insufficient-corpus...
by Noah Green CPA CFE | Mar 28, 2026 | DD Tech Lab
What you’ll be able to do after reading this. Recognize the design principles that distinguish a regulator-defensible investigator workflow from a generic data-viewer. Read a Workshop module specification and understand what the analyst sees on screen. Identify...
by Noah Green CPA CFE | Mar 27, 2026 | DD Tech Lab
Foundry Ontology Design for Counterparty Risk Investigations, Article 001 in this sub-series, established that the ontology layer is the abstraction that insulates the analytical workflow from upstream schema churn. The ingestion layer is where that insulation is...
by Noah Green CPA CFE | Mar 26, 2026 | DD Tech Lab
The first-order Markov framework from First-Order Markov Modeling for Transaction-Stream Analysis in Audit assumes the auditor can observe the state directly, an account class touched by a journal entry, a reconciliation status, a transaction counterparty. For...
by Noah Green CPA CFE | Mar 25, 2026 | DD Tech Lab
A counterparty-risk investigation at a large financial institution does not begin with a question about a counterparty. It begins with the institution rebuilding its understanding of the counterparty from data scattered across systems that were never designed to be...
