{"schema_version":1,"experiment_id":"eoa_inverse_innovation_exp09_archetype_breadth150_20260804","research_id":"eoa_inverse_innovation_exp09_light_prior_art_20260804","cell_id":"decoupling_via_interface__accounting_auditing","search_lanes":{"direct_problem_and_intervention":{"queries":["audit evidence standardized data interface ERP independent testing canonical audit data model","auditor ERP system migration data mapping audit evidence rework","AICPA audit data API financial audits different systems"],"source_ids":["SRC1","SRC2","SRC3","SRC4"],"no_result_note":null},"synonyms_and_historical_terms":{"queries":["standardized audit data extraction file general ledger audit data standards","continuous auditing data standard accounting system ETL mapping","audit data collection independent of accounting and ERP systems"],"source_ids":["SRC1","SRC2","SRC4"],"no_result_note":null},"products_practices_and_standards":{"queries":["AICPA Audit Data Standards Base Standard July 2015","AICPA General Ledger Audit Data Standard validation control totals","ISO 21378 audit data collection official","AICPA Audit Data API OpenAPI standard"],"source_ids":["SRC1","SRC2","SRC3","SRC4"],"no_result_note":null},"component_combination":{"queries":["audit data standard version tracking ETL mapping ERP adapter","audit API accounting field definitions reconciliation control totals","canonical general ledger audit data source system provenance validation","versioned audit data interface semantic change approval drill back"],"source_ids":["SRC1","SRC2","SRC3","SRC4"],"no_result_note":"No retained source was found that expressly combined the complete proposed governance package: exclusive auditor dependency on the interface, semantic-version approval, documented transition reconciliation, adapter-substitution testing, and mandatory source drill-back."}},"sources":[{"source_id":"SRC1","title":"Audit Data Standards: Base Standard (As of July 2015)","publisher":"American Institute of Certified Public Accountants (AICPA)","url":"https://us.aicpa.org/content/dam/aicpa/interestareas/frc/assuranceadvisoryservices/downloadabledocuments/auditdatastandards/auditdatastandards.base.july2015.pdf","source_type":"OFFICIAL_GUIDANCE","claims_supported":["Identifies efficient exchange of company data between accounting, IT, management, and auditors as an ongoing challenge.","Defines voluntary, uniform audit-data files, fields, formats, supplemental questions, and standardized recurring requests intended to enable repeatable extraction and auditor analysis.","Directs implementers to ERP vendors or ETL scripts for mapping source systems to ADS and discusses consistent export conventions, system conversions, extensions, and file-version identification."]},{"source_id":"SRC2","title":"Audit Data Standards: General Ledger Standard (As of July 2015)","publisher":"American Institute of Certified Public Accountants (AICPA)","url":"https://us.aicpa.org/content/dam/aicpa/interestareas/frc/assuranceadvisoryservices/downloadabledocuments/auditdatastandards/auditdatastandards.gl.july2015.pdf","source_type":"OFFICIAL_GUIDANCE","claims_supported":["Defines canonical general-ledger files and accounting fields for audit use rather than relying on proprietary ERP layouts.","Specifies data-provider testing and independent auditor confirmation of required files, date ranges, record counts, debit and credit totals, missing or invalid data, nonbalancing entries, and account roll-forwards.","Provides the accounting-semantic and reconciliation core of an ERP-neutral evidence packet."]},{"source_id":"SRC3","title":"AICPA Audit Data API – Request for Review","publisher":"American Institute of Certified Public Accountants (AICPA)","url":"https://assets.ctfassets.net/rb9cdnjh59cm/1mZ2jrGZdLZ7Uoa53kUyVt/39b57f2128b4bf527c2fc333b13ba41e/audit-data-api-standard-exposure-draft.pdf","source_type":"OFFICIAL_GUIDANCE","claims_supported":["Proposes an OpenAPI audit-data transfer standard because existing audit-data standards defined file semantics but not system-to-system transmission.","Builds on AICPA and ISO terminology to transfer detailed financial data across different systems for financial-audit procedures.","Defines endpoints, required accounting fields, time and entity parameters, cross-ledger reconciliation expectations, and a returned structure designed for broad source-system compatibility."]},{"source_id":"SRC4","title":"ISO 21378:2019 — Audit data collection","publisher":"International Organization for Standardization (ISO)","url":"https://www.iso.org/standard/70823.html","source_type":"OFFICIAL_STANDARD","claims_supported":["Establishes common accounting-data-element definitions and information needed to extract audit data.","Creates a mechanism for expressing accounting information independently of accounting and ERP systems.","Applies to general ledger and several transaction-cycle populations and was reviewed and confirmed as current in 2025."]}],"problem_evidence":{"status":"SUPPORTED","finding":"The problem is directly visible. AICPA identifies recurring difficulty and effort in exchanging, obtaining, normalizing, and validating audit data across accounting and IT contexts; ISO states that heterogeneous accounting and ERP packages require auditors to spend additional time understanding and obtaining information. The standards respond with system-neutral accounting definitions, repeatable extraction structures, mappings, validations, and reconciliations. The retained sources do not quantify rework specifically following ERP migrations, but they substantiate the underlying coupling and repeated transformation burden.","source_ids":["SRC1","SRC2","SRC3","SRC4"]},"closest_prior_art":[{"name":"AICPA Audit Data Standards, including the Base and General Ledger standards","source_ids":["SRC1","SRC2"],"overlap":"Substantial overlap: canonical audit-oriented accounting fields, source-to-standard ETL mapping, reusable extraction conventions, version identification, validation behavior, population checks, control totals, and independent auditor confirmation. These elements already permit audit routines to consume standardized data instead of native ERP tables and reports.","remaining_difference":"The proposal adds a more explicit architectural and governance rule: the packet is the sole supported test input; implementation changes must be absorbed by a replaceable adapter; semantic changes require a new contract version, reconciliation, and auditor approval; and drill-back plus adapter-substitution testing are mandatory."},{"name":"AICPA Audit Data API","source_ids":["SRC3"],"overlap":"Adds a defined system-to-system interface on top of canonical AICPA and ISO accounting semantics, with endpoints and required fields designed to transfer audit data across heterogeneous systems for financial-audit procedures.","remaining_difference":"The exposure draft does not visibly require the proposal's complete change-governance regime, exclusive dependency boundary, controlled adapter-replacement test, or engagement-specific non-reliance and drill-back rules."},{"name":"ISO 21378:2019 Audit data collection","source_ids":["SRC4"],"overlap":"Defines accounting data and extraction expressly independently of accounting and ERP systems, closely matching the central ERP-decoupling objective across general-ledger and transaction-cycle data.","remaining_difference":"The accessible ISO material does not establish explicit semantic-version approval, adapter ownership, source drill-back, or shadow-test governance."}],"prior_art_disposition":"SUBSTANTIAL_COLLISION","contrastive_claim_remaining":"The remaining falsifiable contrast is not canonical formatting, ERP-neutral semantics, ETL mapping, validation, reconciliation, or an audit-data API, all of which are already present in the retained prior art. It is the narrower governance claim that an audit team can enforce the interface as its exclusive supported dependency, confine all implementation-preserving ERP changes to a replaceable adapter, and require approval and reconciliation only for contracted semantic changes while retaining source drill-back.","contrastive_claim_falsifier":"The contrast is falsified if fuller normative or implementation documentation for AICPA ADS, the AICPA Audit Data API, or ISO 21378 already requires this same exclusive dependency boundary and semantic-change workflow, or if a shadow adapter substitution still forces the unchanged auditor test to use new ERP tables, codes, report layouts, or extraction logic despite packet conformance.","gates":{"adequate_source_search":{"status":"PASS","rationale":"The search covered direct language, older audit-data-standard terminology, standards and API practices, and combinations of mapping, versioning, validation, reconciliation, and system-independent transfer. Exactly four opened sources from two publishers were retained, including an ISO standard and official AICPA materials.","source_ids":["SRC1","SRC2","SRC3","SRC4"]},"supported_problem":{"status":"PASS","rationale":"Official AICPA and ISO materials directly identify heterogeneous accounting-system data acquisition, interpretation, normalization, and repeated exchange as an audit burden addressed by standardized extraction.","source_ids":["SRC1","SRC3","SRC4"]},"distinct_testable_claim":{"status":"PASS","rationale":"After excluding already-established standardization and API features, the exclusive dependency boundary, adapter confinement, governed semantic transitions, and preserved drill-back form an operationally distinct claim that can be tested by inspecting dependencies and substituting an adapter.","source_ids":["SRC1","SRC2","SRC3","SRC4"]},"bounded_next_test":{"status":"PASS","rationale":"One frozen population, one packet version, one adapter, one existing population test, a controlled source-schema restructuring, and no more than 30 drill-backs create a bounded non-reliance comparison. Reconciliation differences, exceptions, lost semantics, lineage failures, and uncontracted ERP references are observable outcomes.","source_ids":["SRC1","SRC2","SRC3"]},"no_obvious_safety_or_authority_stop":{"status":"PASS","rationale":"The proposed shadow test preserves the approved evidence path and engagement-partner judgment, prohibits reliance and source-record changes, retains exception logs and drill-back, and specifies reconciliation-based halt and rollback conditions. Existing AICPA material also distinguishes standardized data and validation from the auditor's independent confirmation and evidence judgment.","source_ids":["SRC1","SRC2"]}},"screen_survival":false,"world_novelty_boundary":"This bounded public-web screen establishes neither world novelty nor the absence of other implementations. It cannot determine patentability, market size, expert acceptance, or realized value. The core ERP-independent audit-data interface substantially collides with AICPA ADS, the AICPA Audit Data API, and ISO 21378; only the narrower implementation-governance package remains contrastive, and fuller standards, product, patent, and practice review could eliminate even that distinction."}