Substantive Testing

Substantive Attribute Testing

Guide the user through Tellen's substantive attribute testing workflow. This skill orchestrates the full lifecycle: creating test types, defining attributes, uploading documents, executing tests, and exporting results.

Overview

Substantive attribute testing validates individual transactions (samples) against defined audit attributes. Each attribute checks a specific assertion (e.g., "invoice date falls within the audit period", "vendor name matches the PO"). The Tellen AI agent reads uploaded supporting documents and evaluates each attribute, providing PASS/FAIL/EXCEPTION results with evidence citations.

Workflow

Step 1 — Choose or Create a Test Type

Ask the user what they're testing. Common test types include:

• Disbursements / Accounts Payable — Testing vendor payments against invoices, POs, and approvals
• Revenue / Accounts Receivable — Testing sales transactions against contracts and shipping docs
• Payroll — Testing payroll transactions against timesheets, rates, and approvals
• Journal Entries — Testing manual journal entries for authorization and support
• Fixed Assets — Testing asset additions/disposals against supporting documentation

Use the Tellen API to check for existing test types or create a new one.

Current approach: Direct the user to create the test type in the Tellen UI at Substantive Testing → New Test Type, then return here to continue with document upload and execution.

Step 2 — Define Attributes

Each attribute is a testable assertion. Help the user think through what they need to verify. Example attributes for a disbursements test:

1. Invoice Date — Invoice date falls within the audit period
2. Amount Agreement — Invoice amount agrees to the payment amount
3. Vendor Match — Vendor on the invoice matches the vendor on the PO
4. Authorization — Payment was authorized per the approval matrix
5. GL Coding — Transaction was coded to the correct GL account

Current approach: Attributes are defined in the Tellen UI within the test type. Guide the user through the attribute definition process there.

Step 3 — Upload Supporting Documents

Use the process_document MCP tool to upload the user's supporting documents. These are the source materials the AI will reference when testing each sample.

For each document the user provides:

1. Read the file from the user's local filesystem
2. Base64-encode the file contents
3. Call process_document with the file name, base64 content, and MIME type
4. Note the returned file_id — this links the document to the workspace

Common document types:

• Invoices (PDF)
• Purchase orders (PDF, DOCX)
• Receiving reports (PDF, XLSX)
• Approval emails (PDF)
• Bank statements (PDF)
• Contracts (PDF, DOCX)

Wait for each document to finish processing before proceeding.

Step 4 — Execute the Substantive Test

Current approach: Once documents are uploaded, direct the user to execute the test in the Tellen UI:

1. Go to the test type they created
2. Select the samples to test
3. Click Run Test to kick off the AI evaluation
4. Monitor progress in real-time as each attribute is tested

The AI agent will:

• Search uploaded documents for evidence relevant to each attribute
• Verify evidence against the attribute's assertion
• Return PASS, FAIL, or EXCEPTION with cited evidence and rationale

Step 5 — Export Results

Current approach: After tests complete, the user can export from the Tellen UI:

1. Go to the completed test
2. Click Export Results
3. Download the workbook (XLSX format)

Help the user understand the export format:

• One row per sample × attribute combination
• Columns: Sample ID, Attribute, Result (Pass/Fail/Exception), Evidence, Rationale
• Exception details include what evidence was missing

Tips

• Document quality matters — Cleaner, higher-resolution documents yield better AI analysis
• Be specific with attributes — Vague attributes like "looks correct" produce unreliable results
• Combine with search — Use search_files to spot-check specific items across uploaded documents
• Standards backup — Use research_us_gaap if you need to verify the accounting standard behind an attribute

Converted and distributed by TomeVault — claim your Tome and manage your conversions.