47,000 Expense Reports.
30 Controls. 10 Minutes.
An internal audit team tested a full year of expense activity in just a few minutes.
Sampling meant thin coverage.
Expense reporting is high-volume, high-noise, and a perennial source of fraud and policy risk. Like most audit functions, the team had relied on sampling, pulling a handful of reports per quarter and extrapolating, resulting in thin coverage, slow turnaround, and no way to know what the untested transactions might have shown. Manually testing 30 controls across a full year's population was estimated at weeks of analyst time.
Point Torvia at a full population of data.
During a Torvia pilot, the team pointed the platform at a full year of expense data (47,000 reports) and defined 30 controls covering policy limits, approval thresholds, duplicate detection, out-of-policy categories, and supporting-evidence requirements. Torvia ingested the evidence, tested every control against the full population, flagged exceptions with source-traceable detail, and generated a review-ready workpaper for each control, end to end in ten minutes.
“What I just witnessed happen in minutes, would have taken my team 6 weeks.”
Full population. Board-ready in minutes.
All 47,000 reports tested against all 30 controls; no sampling, no extrapolation.
Weeks of manual effort compressed into a ten-minute run.
Exceptions surfaced with source-traceable evidence and a draft workpaper.
Full-population coverage replaced sampling uncertainty with defensible, board-ready assurance.
Expense report testing is high-volume but lower risk. This is a great place to start your AI testing journey as it is often excluded from an annual audit plan due to the perceived low ROI from such manually intensive audit work. AI can quickly replace weeks of tedious work and quickly surface issues for the Auditor to review and resolve.