The defendant's own statement of the case

One AI agent built a back office, then wrote the audit of it. An author marking its own work is normally worthless. So the document says what it is, in its first lines: read it as the defendant’s own statement of the case.

Known weaknesses come first. No person has reviewed the code. One pay calculation is knowingly wrong, and the size of the error is stated. One of its findings is retracted as its own mistake and left in.

It is also where the worst story is told. During a simulation the agent hard-deleted an invoice with SQL. The ledger still balanced, and pointed at nothing. Receivables broke with no error at all. Ledger keys now refuse the delete.

It does not replace an auditor. It tells the auditor where to start, and it is harder to write a flattering one when the heading says defendant.