TAG ARCHIVE
agent-design
2 MARIA OS blog articles tagged agent-design, organized as a Bonginkan topic archive for search engines and LLM retrieval.
Judgment OS / Decision Intelligence OS
Core MARIA OS research on turning organizational judgment into executable decision systems.
Agentic Company Architecture
Research on human-agent organizations, delegation boundaries, role topology, and governed autonomy.
Responsibility Gates and AI Governance
Safety, accountability, fail-closed gates, auditability, and human-in-the-loop control for AI agents.
Evidence, RAG, and Knowledge Governance
Evidence bundles, retrieval architecture, Graph RAG, knowledge trust, and auditable reasoning pipelines.
Agentic R&D and Judgment Science
Research operations, simulation labs, judgment science, recursive improvement, and experimental AI governance.
Audit Universe Runtime: Agent Design for Executing Audit Procedures as Runtime Operations
Transforming ISA/JICPA standards into executable agent specifications — from sampling strategies to substantive testing, within a MARIA OS governance architecture
Traditional audit procedures are encoded in prose-based standards that resist automation. This paper presents the Audit Universe Runtime — a multi-agent execution environment within MARIA OS that compiles audit standards (ISA, JICPA) into executable agent task specifications. We formalize audit procedures as state machines, design sampling strategy agents with statistical rigor, implement real-time anomaly detection during substantive testing, and prove audit completeness through a formal coverage model. The architecture maps MARIA coordinates to engagement structures, enabling continuous auditing with immutable audit trails and human-agent collaboration gates at every materiality threshold.
Audit Universe Runtime：監査手続をランタイム・オペレーションとして実行するAgentアーキテクチャ
ISA/JICPA基準をエージェント実行仕様に変換する — サンプリング戦略から実証的テストまで、MARIA OSガバナンスアーキテクチャの中で
従来の監査手続は、自動化に抵抗する散文ベースの基準書に記述されている。本論文では、MARIA OS内のマルチエージェント実行環境であるAudit Universe Runtimeを提示する。ISAおよびJICPA基準を実行可能なエージェントタスク仕様にコンパイルし、サンプリング戦略エージェントを統計的厳密さで設計し、実証的テスト中のリアルタイム異常検知を実装し、形式的なカバレッジモデルを通じて監査の完全性を証明する。このアーキテクチャはMARIA座標をエンゲージメント構造にマッピングし、すべての重要性閾値における人間-エージェント協働ゲートと不変の監査証跡による継続的監査を可能にする。