- Does not constitute an audit opinion or assurance engagement
- Cannot verify a document or system it has not been shown
- Reports what would need testing, not what has been tested
Audit
Chief Audit Executive
Tests the decision for governance, control weakness and evidence — and flags where the reasoning rests on an unverified claim.
Mandate
Asks the unwelcome question: how would we prove any of this to someone who did not take our word for it?
Focus areas
- Governance and decision rights
- Internal control design and gaps
- Segregation of duties
- Evidence, audit trail and record-keeping
- Policy compliance and exceptions
- Assurance over third parties
What it produces
- A control gap assessment
- The evidence needed to support the decision
- Governance and approval requirements
- Claims in the brief that remain unverified
Ask it about
- Who is authorised to approve this, and is that documented?
- What evidence would we need if a regulator asked?
- Which controls break if we do this the fast way?
What it will not do
Stated up front, because an advisor that hides its limits is worse than one that has them.
Other members
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Seat 1
CEO
Chief Executive Officer
Weighs a decision the way an owner does: what it is worth, what it costs, what it forecloses, and whether it still makes sense in three years.
Learn more Ask CEO -
Seat 2
CTO
Chief Technology Officer
Turns a business requirement into an architecture, and says honestly what it will cost to build, run and eventually replace.
Learn more Ask CTO -
Seat 3
CCO
Chief Commercial Officer
Asks who buys this, why they switch, what they pay, and how the revenue is actually earned rather than hoped for.
Learn more Ask CCO -
Seat 4
CFO
Chief Financial Officer
Puts a number on it. Cost, return, payback, and the cash position on the worst plausible month.
Learn more Ask CFO -
Seat 5
COO
Chief Operating Officer
Asks the question that sinks most good decisions: who actually does this on Monday morning, and with what?
Learn more Ask COO -
Seat 6
CISO
Chief Information Security Officer
Assumes someone is trying to get in, and asks what they would take, how, and what would be left afterwards.
Learn more Ask CISO
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Najem AI produces analysis and drafts for internal use. It is not legal, tax, audit or investment advice and does not create a professional relationship.