Deterministic Recovery Intelligence
Evaluate how full-population accounts payable forensic census identifies recoverable cash leakages, verifies source-linked evidence, and systematically filters out false positives through deterministic testing.
Unlike conventional sample audits that inspect <1% of vouchers, AEOS executes deterministic mathematical verification across all accounts payable line items, eliminating sampling risk.
Actionable claims are structured under strict civil restitution doctrines (condictio indebiti) with statutory interest schedules calculated under Räntelagen (1975:635) § 6.
A potential engagement model subject to specific written agreement, applicable law, procurement regulations, and professional requirements, linking compensation to verified recoveries.
The Scope of Supplier-Ledger Analysis
Every audit begins by establishing an immutable computational perimeter over the client's accounts payable ledgers. We evaluate complete accounting periods, ensuring no transaction remains unexamined.
- • Accounts payable (AP) voucher headers, line splits, and accounting dates.
- • Supplier master identities (corporate registration number, VAT, name, bankgiro/plusgiro).
- • Disbursement references, invoice numbers, OCR strings, and electronic payment IDs.
- • Credit notes, corrective reversals, and vendor ledger offset allocations.
- • VAT coding, commodity account categories, and cost center allocations.
- • Employee payroll, salary disbursements, and pension payment ledgers.
- • Social welfare client disbursements and individual aid records.
- • Internal petty cash registers and non-AP bank treasury transfers.
- • Customer receivables and outgoing tax billing records.
- • Unbooked oral agreements or informal procurement commitments.
How Source-Linked Anomalies Are Identified
Rather than relying on probabilistic machine learning guesses, AEOS executes deterministic relational tests across four core invariant conditions:
Beneficiary Parity
Matches corporate organization number or bankgiro/plusgiro recipient across distinct voucher entries, detecting multiple supplier accounts mapped to the same entity.
Reference Collision
Evaluates exact and normalized OCR invoice strings, identifying duplicates masked by leading zeroes, spacing variations, or OCR transposition errors.
Economic Parity
Verifies exact gross and net amounts across identical currency bases, verifying whether split voucher postings match single supplier claims.
Reversal Absence
Scans the entire ledger timeline forward to prove the absence of any offsetting credit note or accounting reversal before cataloguing as an actionable debt.
Distinguishing Confirmed Findings from Investigation Candidates
A responsible forensic audit must separate proven duplicate cash disbursements from items requiring primary document inspection and benign accounting mechanics.
Duplicate Contractor Disbursement
Two distinct AP vouchers disbursed to identical supplier bankgiro against identical invoice reference, separated by 14 days, with zero credit reversal.
Near-Duplicate Milestone Voucher
Two vouchers of identical amount issued 4 days apart with subtle reference variance (INV-7041A vs INV-7041B). Not proven duplicate without inspecting original invoice PDFs.
Suffix variation suggests potential phased project billing. To uphold strict evidentiary standards, AEOS catalogues this in DOC 03 (Exception Register) for PDF inspection rather than claiming as liquidated debt.
Year-End Accrual Reversal
Year-end balance sheet accrual booked on account 29910 on Dec 30 followed by an automatic opening reversal on Jan 2. Net economic cash outflow is exactly zero.
Reconciled against general ledger account 29910 within 3 business days across fiscal boundaries. Net zero economic impact. Filtered out from recovery register to eliminate false positives.
Standard Client Deliverable Package (What You Receive)
Scope & Boundary Protocol
Defines audited fiscal years, voucher population bounds, control reconciliations, and SHA-256 baseline hashes.
Actionable Restitution Ledger
Itemized CSV register with voucher IDs, supplier orgnr, bankgiro, duplicate pairings, and calculated statutory interest.
Exception & Uncertainty Register
Catalog of ambiguous entries where underlying invoice PDF inspection is recommended prior to claim issuance.
Executive Recovery Dossier
Executive decision summary with pre-drafted condictio indebiti restitution demand notices for legal counsel review.
What AEOS Does NOT Claim to Prove
AEOS provides computational forensic assurance and working papers. AEOS does not act as an authorized statutory auditor under Revisorslagen (2001:883) and does not issue annual statutory audit reports.
Our algorithms analyze ledger transactions, booking trails, and bankgiro records. We do not inspect physical delivery sites or evaluate whether contractor craftsmanship met specifications.
An algorithmic collision does not automatically seize funds. The client's executive leadership and legal counsel retain 100% authority to assess legal merits and enforce restitution claims.
How a Scoped Pilot Proceeds (Structured Engagement Lifecycle)
From initial written inquiry to final evidence package delivery, the entire workflow is structured for autonomous asynchronous execution.
Written Inquiry
Client submits basic ledger parameters via web portal or written specifications. Structured written intake.
Indicative Proposal
AEOS delivers an indicative scoping proposal, data checklist, and proposed engagement terms (target response time: normally within 1 business day).
Secure Intake
Client exports ledger to SFTP or encrypted archive. SHA-256 pre-verification.
Offline Local Audit
Exhaustive census runs locally on dedicated offline workstations with zero cloud AI dependencies.
Dossier Delivery
DOC 01–04 delivered with transmittal memo. Client enforces restitution at will.
In strict accordance with Swedish law (Lag 2018:165, TF 2 kap., and EU GDPR 2016/679), all demonstration records are based on structured corporate entity ledgers or synthetic test cases. Personal identification numbers (personnummer) for sole proprietors are systematically redacted in all client presentations. AEOS operations are conducted under the charter of AEOS Fiduciary Systems & Economic Oversight (Enskild näringsverksamhet • Innehavare: Emil Jansson).
Ready to evaluate your accounts payable ledger?
Request an indicative written proposal and technical data-readiness checklist. Structured written delivery with optional briefings scheduled upon request—target response time: normally within 1 business day.