The hardest problem in AI-assisted audit is not the audit. It is the verification. Language models are good at proposing what might be wrong with an invoice. They are not good at being certain. They confabulate arithmetic. They cite contract clauses that don’t exist. They produce different findings on different runs against the same input.
Forensic auditors do not have that problem because forensic audit is not an interpretive practice. It is a deterministic one. You recompute the math. You verify the citation. You check the arithmetic identity. You ship the finding only when the structured evidence supports it. The audit holds up because the verification step is mechanical, not interpretive.
LEGERIS combines the two. Language models do the interpretation — reading contracts, proposing candidate findings, surfacing ambiguity. Purpose-built deterministic engines do the verification — recomputing every number, validating every citation, dropping any finding that doesn’t survive arithmetic scrutiny. The model proposes; the engines decide. The result is the throughput of AI with the evidentiary discipline of forensic accounting.