L4 Audit Engagement Graph Schema

The L4 audit-engagement graph schema is a typed, multi-directed property graph that models a complete engagement: eleven node types (entity, component, account, assertion, risk, control, procedure, evidence, working paper, finding, personnel) connected by ten edge types (belongs_to, has_account, asserted_by, indicates_risk, mitigated_by, tested_by, produces_evidence, documents, yields_finding, consolidates_with). Sub-typed enums then refine each node — the seven assertion kinds (existence, completeness, accuracy, valuation, presentation, rights / obligations, cut-off), four risk kinds (inherent, control, significant, fraud), and four finding severities (observation, deficiency, significant deficiency, material weakness) — so the graph stays semantically precise rather than degenerating into untyped JSON. Endpoint-existence and duplicate-edge-id checks are enforced at validation time. Use this schema as the canonical data model for an audit-data warehouse, a lineage tracker linking findings back to procedures and evidence, or any system that needs to reason about engagement structure.
Node types
11
Edge types
10
Catalog version
0.14
Standards basis
ISA, PCAOB AS, IFRS, IIA GIAS (public standards)
{
  "assertion_kinds": [
    "existence",
    "completeness",
    "accuracy",
    "valuation",
    "presentation",
    "rights_obligations",
    "cut_off"
  ],
  "edge_type_count": 10,
  "edge_types": [
    {
      "describes": "Component to Entity (membership).",
      "type": "belongs_to"
    },
    {
      "describes": "Component or Entity to Account (financial-statement line).",
      "type": "has_account"
    },
    {
      "describes": "Assertion to Account.",
      "type": "asserted_by"
    },
    {
      "describes": "Risk to Account or Assertion.",
      "type": "indicates_risk"
    },
    {
      "describes": "Risk to Control (risk is mitigated by control).",
      "type": "mitigated_by"
    },
    {
      "describes": "Control or Risk to Procedure (procedure tests the control / risk).",
      "type": "tested_by"
    },
    {
      "describes": "Procedure to Evidence.",
      "type": "produces_evidence"
    },
    {
      "describes": "WorkingPaper to Procedure or Evidence (WP documents the artifact).",
      "type": "documents"
    },
    {
      "describes": "Procedure to Finding.",
      "type": "yields_finding"
    },
    {
      "describes": "Component to Entity (consolidation rollup).",
      "type": "consolidates_with"
    }
  ],
  "finding_severities": [
    {
      "rank": 0,
      "severity": "observation"
    },
    {
      "rank": 1,
      "severity": "deficiency"
    },
    {
      "rank": 2,
      "severity": "significant_deficiency"
    },
    {
      "rank": 3,
      "severity": "material_weakness"
    }
  ],
  "framework": {
    "isa_refs": [
      "ISA 200",
      "ISA 230",
      "ISA 240",
      "ISA 265",
      "ISA 315 (Revised 2019)",
      "ISA 330",
      "ISA 600",
      "ISA 700"
    ],
    "model": "L4 typed audit graph",
    "validation": {
      "duplicate_edge_id_rejected": true,
      "endpoint_existence": true
    }
  },
  "node_type_count": 11,
  "node_types": [
    {
      "describes": "Root engagement entity (group parent or standalone auditee).",
      "type": "entity"
    },
    {
      "describes": "Subsidiary or component of the group under audit.",
      "type": "component"
    },
    {
      "describes": "Financial-statement line item / account balance.",
      "type": "account"
    },
    {
      "describes": "Audit assertion applied to an account (ISA 315 framework).",
      "type": "assertion"
    },
    {
      "describes": "Identified risk of material misstatement.",
      "type": "risk"
    },
    {
      "describes": "Control activity relevant to the audit.",
      "type": "control"
    },
    {
      "describes": "Audit procedure (substantive or controls test).",
      "type": "procedure"
    },
    {
      "describes": "Audit finding / observation raised during fieldwork.",
      "type": "finding"
    },
    {
      "describes": "Working-paper reference.",
      "type": "working_paper"
    },
    {
      "describes": "Evidence item obtained or generated during the engagement.",
      "type": "evidence"
    },
    {
      "describes": "Audit-team member or client contact.",
      "type": "personnel"
    }
  ],
  "risk_kinds": [
    "inherent",
    "control",
    "significant",
    "fraud"
  ],
  "schema": "audit-graph/v1"
}