What it is
If a firm lets people use AI tools, it needs evidence that outputs were reviewed. A log that records each use, the data class, whether the tool was approved, how the output was checked and who signed off supplies it.
The workbook holds up to 100 uses and flags confidential data in an unapproved tool, output used with no review, errors not corrected and missing sign-off. A summary shows uses by review type, the error rate and the policy flags.
When to use it
- Day-to-day use by staff on engagements.
- Quarterly review of AI use by the quality owner.
- Peer review and client inquiries about AI controls.
What’s inside
- 100-row log with tool, task, data class and approval
- Review type, errors, correction and sign-off columns
- Four policy flags
- Summary with review type counts and error rate
Standard cited
This template follows Firm practice. It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use.
Questions
Should client data go in the log?
No. Use engagement codes and summaries.
Which review types count?
Tested to source and recalculated are strongest. Read through and spot check are weaker. None is flagged if the output is used.
How does it connect to the policy?
It evidences the documentation and review rules in the AI acceptable use policy.
Related templates
- AI Acceptable Use Policy for CPA Firms
- Review Checklist for AI-Assisted Work
- AI Use Case Inventory and Risk Register (Excel)
- AI Tool Approval Request Form
Last updated 11/05/2026. All free templates.