{"schema_version":1,"experiment_id":"eoa_inverse_innovation_exp09_archetype_breadth150_20260804","research_id":"eoa_inverse_innovation_exp09_light_prior_art_20260804","cell_id":"layer_decay_and_expiration_management__accounting_auditing","search_lanes":{"direct_problem_and_intervention":{"queries":["audit permanent file superseded documents lifecycle retention current historical evidence","audit permanent file obsolete documents superseded version control","permanent audit file obsolete documents review update"],"source_ids":["SRC2","SRC3"],"no_result_note":null},"synonyms_and_historical_terms":{"queries":["standing audit file continuing audit file current file superseded documents","permanent audit file reviewed annually","divide permanent files into active and superseded sections"],"source_ids":["SRC2","SRC3"],"no_result_note":null},"products_practices_and_standards":{"queries":["PCAOB AS 1215 audit documentation retention delete discard completion date","SAS 103 Permanent File Index active superseded permanent file","audit document management software version control retention audit trail archival Caseware"],"source_ids":["SRC1","SRC2","SRC3","SRC4"],"no_result_note":null},"component_combination":{"queries":["audit permanent file superseded active archive cross reference retention hold quarantine","audit workpaper superseded document dependency cross-reference legal hold retention archive restore","permanent audit file tombstone deletion marker quarantine","audit evidence archive restoration test retention superseded document"],"source_ids":["SRC1","SRC2","SRC3","SRC4"],"no_result_note":"The search found the core active-versus-superseded permanent-file workflow and separate adjacent lifecycle components, but no retained source described the complete combination of explicit citation and hold gates, quarantine, an independent tombstone, and archive-restoration testing."}},"sources":[{"source_id":"SRC1","title":"AS 1215: Audit Documentation","publisher":"Public Company Accounting Oversight Board","url":"https://pcaobus.org/oversight/standards/auditing-standards/details/AS1215","source_type":"OFFICIAL_STANDARD","claims_supported":["Audit documentation must clearly show its purpose, source, conclusions, and links to significant findings or issues.","Documentation generally must be retained for seven years, and it must not be deleted or discarded after the documentation-completion date.","Later additions require the date, preparer, and reason, creating a strong authority constraint on production deletion and alteration."]},{"source_id":"SRC2","title":"Audit Procedures Manual","publisher":"Audit Office of Guyana","url":"https://www.audit.org.gy/site/images/standards/aog---audit-procedures-manual-1.pdf","source_type":"OFFICIAL_GUIDANCE","claims_supported":["Permanent files contain continuing-use information carried forward between engagements and should be reviewed annually for currency and relevance.","A schedule that ceases to be relevant should move to a permanent file marked superseded rather than remain active.","The superseded file should be reviewed periodically, with discarding conditioned on current-working-paper needs, retention policy, and regulatory requirements.","Working papers should record dates, responsible personnel, sources, and cross-references to related schedules."]},{"source_id":"SRC3","title":"Audit Documentation Requirements: A Review of SAS 103","publisher":"CCH, hosted by StudyLib","url":"https://studylib.net/doc/8783048/summary-of-new-audit-documentation-requirements","source_type":"TRADE_PROFESSIONAL","claims_supported":["The guidance explicitly identifies the problem that obsolete permanent-file documents cannot simply be discarded while they still support earlier audits.","It proposes active and superseded permanent-file sections, a master index recording transfers, and archival retention of items no longer relevant to the current audit.","It instructs that permanent-file identifiers not be reused so earlier workpaper references continue to resolve to archived superseded documents.","It also emphasizes accessibility and retrievability throughout the retention period."]},{"source_id":"SRC4","title":"Audit Features","publisher":"Caseware International","url":"https://www.caseware.com/docs/en/desktop/audit-desktop/get-started/overview/c-audit-features","source_type":"FIRST_PARTY_PRODUCT","claims_supported":["Caseware Audit provides document- and procedure-level version tracking and reports differences from master content.","The product supports year-end retention policies, permissions, configurable workflows, linked audit content, and removal of unnecessary documents based on engagement criteria.","These features demonstrate established software support for several repository-governance components, though the page does not describe the proposal's complete evidence-lifecycle workflow."]}],"problem_evidence":{"status":"PARTLY_SUPPORTED","finding":"The problem is directly visible as a recognized permanent-file management tension: cross-period documents must be kept current for ongoing use, while obsolete versions may still be required to support earlier audits and preserve cross-references. Official guidance and professional CPE material prescribe active-versus-superseded handling for that reason. The retained sources do not quantify how often ambiguous versions cause current-period reliance errors, so prevalence and realized harm remain unmeasured.","source_ids":["SRC1","SRC2","SRC3"]},"closest_prior_art":[{"name":"CCH SAS 103 active/superseded permanent-file index","source_ids":["SRC3"],"overlap":"Separates currently relevant from superseded permanent-file documents, records movement and disposition on a master index, archives superseded items for prior-audit support, preserves stable identifiers, and keeps earlier workpaper references resolvable.","remaining_difference":"It does not specify scheduled revalidation, named hold owners and review dates, a soft-delete quarantine window, an external tombstone after content deletion, or a formal archive-restoration test."},{"name":"Audit Office of Guyana annual permanent-file review and superseded-file procedure","source_ids":["SRC2"],"overlap":"Requires annual currency and relevance review, movement of no-longer-relevant schedules to a superseded file, periodic review of that file, and retention-aware disposition conditioned on current working papers and regulatory requirements.","remaining_difference":"It supplies fewer explicit lifecycle states and does not describe automated dependency discovery, a hold register, quarantine, tombstones, or restoration testing."},{"name":"Caseware Audit content lifecycle features","source_ids":["SRC4"],"overlap":"Provides document-level version tracking, year-end retention policies, configurable workflows, linked audit content, and criteria-based removal of unnecessary documents.","remaining_difference":"The opened product documentation does not show artifact-level demotion conditioned on historical workpaper citations and holds or the proposed quarantine, tombstone, and restore-test controls."}],"prior_art_disposition":"ESTABLISHED_PRACTICE","contrastive_claim_remaining":"Beyond the established active-versus-superseded permanent-file index, adding explicit automated or reviewer-performed citation and hold checks, named exception ownership, a reversible quarantine, an independent deletion tombstone, and a metadata-level restoration test will reduce missed dependencies and unrecoverable dispositions without increasing stale-current classifications or review burden beyond a predefined threshold.","contrastive_claim_falsifier":"The remaining claim is falsified if an existing audit method or product already performs that complete added workflow, or if a bounded comparison shows no improvement in classification agreement or dependency and hold recall, any missed operative version or required citation, any failed restoration walkthrough, or review effort exceeding the predefined threshold.","gates":{"adequate_source_search":{"status":"PASS","rationale":"The bounded search covered direct proposal language, older permanent/current/standing-file terminology, standards, professional guidance, first-party audit software, and combinations involving cross-references, holds, quarantine, tombstones, and restoration. Exactly four opened sources from four publisher identities were retained.","source_ids":["SRC1","SRC2","SRC3","SRC4"]},"supported_problem":{"status":"PASS","rationale":"Official and professional sources directly recognize the need to keep permanent files current while preserving superseded material needed for prior audits; the unmeasured frequency of stale reliance limits the finding to PARTLY_SUPPORTED.","source_ids":["SRC1","SRC2","SRC3"]},"distinct_testable_claim":{"status":"PASS","rationale":"Although the proposal's core active-versus-historical lifecycle is established practice, the narrower incremental combination of explicit dependency and hold gates, quarantine, independent tombstones, and restoration testing remains operationally distinct and falsifiable.","source_ids":["SRC2","SRC3","SRC4"]},"bounded_next_test":{"status":"PASS","rationale":"A read-only sample of at most 30 artifacts across at least three multi-version subjects can compare the established active/superseded method with the added controls using agreement, citation and hold recall, operative-version misses, restoration success, and reviewer time. No production evidence must be changed.","source_ids":["SRC1","SRC2","SRC3"]},"no_obvious_safety_or_authority_stop":{"status":"PASS","rationale":"The proposed first test is read-only and separately recorded. Production deletion, undocumented alteration, or overriding retention and hold authority would be prohibited, but those actions are unnecessary for the bounded test.","source_ids":["SRC1","SRC2","SRC3"]}},"screen_survival":false,"world_novelty_boundary":"This bounded public-web screen cannot establish world novelty, patentability, market size, expert acceptance, implementation feasibility, or realized value. It found that the proposal's central current-versus-superseded permanent-file lifecycle is already documented practice; only a narrower combination of dependency, hold, quarantine, tombstone, and restoration controls remained unmatched in the four retained sources, and nonpublic firm methods or unexamined products may also contain those controls."}