Cortea

What Cortea does

Cortea builds a best-in-class solution for audit automation, offering purpose-built AI agents grounded in auditing standards to increase audit quality, consistency, and reviewability. The platform helps auditors verify work, surface inconsistencies, and keep every step aligned with firm methodology and auditing standards. Cortea aims to transform the way audits are conducted by automating manual testing, evidence review, and disclosure checks while maintaining audit quality and repeatability. It supports both financial and IT audits, accelerating research, analysis, and client deliverables while ensuring professional judgment remains central. The company emphasizes transparency, traceability, and security, with AI built on audit standards to prevent hallucinations and ensure defensible results. Cortea integrates into existing workflows, complementing systems without replacing them, and is designed to meet enterprise security expectations including ISO 27001 and SOC 2 Type II standards, GDPR, and professional secrecy obligations.

Key capabilities

• Purpose-built AI agents grounded in auditing standards
• Increase audit quality, consistency, reviewability
• Verify work, surface inconsistencies, align with firm methodology
• Risk analysis & audit planning aligned with ISA 315
• Disclosure & compliance checklists (IFRS, HGB, local GAAP, IDW)
• Financial data validation against source documents with full audit trail
• Evidence testing with AI review and auditor control
• File requests tracking
• Audit team collaboration (task assignment, progress tracking, milestone management)
• Automated manual testing and evidence review
• Automated disclosure checks
• Review of system documentation, controls, and supporting evidence for IT audits
• Continuous monitoring of risk areas for internal audit
• Documentation that stands up to internal and external scrutiny
• AI built on audit standards (no hallucinations)
• Transparent and traceable by design (no black-box AI)
• Auditor review, approval, and sign-off (AI supports, auditors decide)
• Enterprise-grade security (ISO 27001, SOC 2 Type II)
• Privacy and data protection (GDPR, CCPA)
• Professional secrecy (access controls, data never crosses engagement boundaries)
• No AI training using client or engagement data
• Governance & reviewability across the audit file
• Quality Agents for cross-checking figures, disclosures, assertions
• Integration into existing workflows
• Sample testing & evidence review with inspection-ready audit trail
• Correctness & consistency checks across documents and datasets
• Control mapping & evidence collection for IT audits
• Policy & control testing against framework requirements
• Evidence-based sample testing for IT audits

Use cases

• Financial audits
• IT audits
• Advisory services
• Internal audit
• Risk analysis and audit planning
• Disclosure and compliance checks
• Financial data validation
• Evidence testing
• File request management
• Audit team collaboration
• Automating manual testing
• Reviewing system documentation and controls
• Accelerating research and analysis
• Automating recurring procedures
• Monitoring risk areas continuously
• Maintaining documentation for scrutiny
• Reviewing financial statements, disclosures, audit reports, and supporting documentation
• Identifying inconsistencies, disclosure gaps, and compliance issues
• Executing substantive testing across large samples
• Identifying inconsistencies and potential errors across documents and datasets
• Verifying financial disclosures against IFRS and local GAAP requirements
• Creating audit plans from risk indicators and prior engagement data
• Automating sample testing with full evidence trail
• Checking IFRS or local GAAP disclosure requirements against financial statements
• Scaling control testing for IT audits
• Automating evidence collection for IT audits
• Automating control testing for IT audits
• Automating documentation review for IT audits
• Assessing more controls with greater consistency
• Identifying gaps and reducing manual cross-checks in IT audits
• Accelerating IT audit review and attestation (ISA 315, DORA, NIS 2, C5, SOC2, ISAE 3402 engagements)
• Turning controls into targeted evidence requests
• Tracking submitted, missing, and ready-to-test evidence
• Testing policies and control descriptions against framework requirements

AI approach

Cortea develops purpose-built AI agents grounded in auditing standards to automate and enhance audit processes. Their AI focuses on audit quality, consistency, and reviewability, supporting tasks like risk analysis, disclosure checks, financial data validation, and evidence testing. They emphasize a "White Box" AI approach, ensuring transparency, traceability, and professional defensibility, with auditors retaining final judgment. They explicitly state that client data is never used for training AI models.

Tech named: AI agents

Industries served

• Audit & Advisory

What it says sets it apart

• Purpose-built AI agents grounded in auditing standards
• Built with experience from leading firms
• Team includes licensed CPAs, accredited IT auditors, and experienced AI experts
• AI built on audit standards, ensuring no hallucinations and professional defensibility
• Transparent and traceable by design (no black-box AI)
• Auditors maintain control; AI supports, auditors decide
• Enterprise-grade security meeting ISO 27001 and SOC 2 Type II standards
• Designed with GDPR and CCPA requirements in mind
• Adherence to professional secrecy obligations
• Client data never used for AI model training
• Complements existing systems and methodologies without changing established processes
• Every finding linked to underlying source material, supporting evidence, and review workflow
• "White Box" AI providing verifiable logic path from data to decision
• Strict data isolation across clients and engagements
• No selling or sharing of client/engagement data
• Data deletion on demand
• EU- or US-based hosting on Google Cloud
• AES-256 encryption at rest and HTTPS/TLS in transit
• Strong data segregation through application- and database-level controls
• Multi-factor authentication available
• Regular third-party penetration testing and automated vulnerability scanning
• Encrypted daily backups with geographic redundancy
• Documented incident response program

Funding rounds we track

From the AI funding tracker — rounds as reported by the linked publications.