Three weeks after close, the auditor asks how you got a number. The spreadsheet has been overwritten. This is the replayability gap, and it predates AI. "Audit trail" in most workflows is a folder of email confirmations and a tab labeled "as-of 6/30 FINAL FINAL v3." Replayability has to be built into the infrastructure. It shouldn't be something the team produces under audit pressure.
Maybern’s Post
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