Yoann Abriel
fr

← All projects

2026

POC Sophia

AI tool for documentary pre-analysis for statutory auditors. Developed for the HackAudit hackathon (finalist), it automates accounting document analysis (FEC, invoices) while ensuring human supervision and NEP 230 compliance.

POC Sophia's detected document signals screen, sorted by priority, under the mandatory human-supervision banner

fig. 01 · Detected document signals, sorted by priority, under the human-supervision banner (fictional files)

POC Sophia is an artificial intelligence tool designed for statutory auditors as part of the HackAudit hackathon. The application automates documentary pre-analysis of accounting documents (FEC, invoices, delivery notes) via N8N workflows with LLM analysis, while maintaining mandatory human supervision visible on every screen. Compliant with NEP 230 standard, the tool generates 4 deliverables: completeness checklist, documentary signals table, pre-analysis summary, and traceability journal (immutable audit trail). Three audit scenarios are covered: revenue sampling, year-end cutoff, and financial statements reconciliation.

Pre-analysis missions

Pre-analysis missions dashboard: three ACME Distribution SAS missions (reconciliation, cutoff, revenue sampling) with their status

fig. 02 · The missions dashboard, one per audit scenario (fictional files)

Each file is a documentary pre-analysis mission. Three audit scenarios are covered: revenue sampling, year-end cutoff and financial statements reconciliation.

Async N8N analysis

Analysis complete screen: progress bar at 100 % and six checked steps, under the banner stating the automatic analysis must be validated by the auditor

fig. 03 · Pre-analysis progress, six steps orchestrated by N8N (fictional files)

The analysis runs in N8N workflows with LLM analysis, tracked by status polling: FEC reading, PDF extraction, reconciliation, signals, consolidation, deliverables. N8N is a temporary processing service, results are imported into Supabase with a 48-hour TTL.

Signal and human supervision

A signal in detail: factual finding, compared documents and the auditor's decision

fig. 04 · A signal in detail, decision left to the auditor (fictional files)

Every signal is explainable: factual finding, compared documents, reasoning and triggered rule (DOC-*, SCA-*, CUT-*, PTG-* catalog). The decision stays with the auditor, human supervision is visible on every screen.

Four NEP 230 deliverables

Generated deliverables screen: completeness checklist, signals table, pre-analysis summary, audit trail

fig. 05 · The four deliverables: checklist, signals, summary, journal (fictional files)

The tool generates four deliverables: completeness checklist, signals table, pre-analysis summary and traceability journal. PDF and XLSX files are regenerated server-side once the auditor's decisions are validated.

Traceability journal

Traceability journal: total, Sof'IA and auditor counters, filters, then the chronological list of actions (deliverables regenerated, signal validated, rejected, to investigate) with comments

fig. 06 · The traceability journal, 14 timestamped AI and auditor actions (fictional files)

A chronological, immutable journal traces every action, by the AI and by the auditor alike: signal validated, rejected or flagged for follow-up, deliverables regenerated. It is the audit trail required by NEP 230.

Challenges

  • Ensuring NEP 230 compliance with mandatory human supervision on every screen
  • Asynchronous AI analysis orchestration via N8N with status polling
  • Full explainability: each signal includes reasoning, source document, and triggered rule
  • 48-hour development for the HackAudit hackathon

Solutions

  • N8N architecture as temporary processing service with results imported to Supabase
  • Signal rules catalog (DOC-*, SCA-*, CUT-*, PTG-*) with complete traceability
  • Server-side PDF/XLSX regeneration after auditor decision validation
  • Supabase RLS for data isolation per license with 48-hour TTL on N8N results

Results

  • 4 functional deliverables: Checklist, Signals, Summary, Traceability Journal
  • 3 complete audit scenarios with fictional data (ACME Distribution SAS)
  • NEP 230 compliance and integrated explainability framework
  • HackAudit hackathon finalist

Technologies

Next.js 14 · TypeScript · Supabase · N8N · Radix UI · Tailwind CSS · pdfmake