The Attestation Loom

Blind Reviewer Preference for Agent-Synthesised Audit Evidence over the Human-Logged Trail It Was Built to Supplement

A blind matched-pairs study has twelve certified internal auditors rate 42 pairs of compliance-evidence entries, one written by the Attestation Loom and one logged by a human reviewer for the same control objective, on completeness and audit-readiness, and separately guess which entry in each pair the tool had written. The Loom's entries were rated more audit-ready in a majority of matched pairs, while blind guesses at authorship sat within chance, and the paper traces what that finding implies for where the University's evidentiary bar now actually sits.

@misc{slop_xl8qw0,
  author       = {Mirela Hanke and Casimir Beng and Dagny Okafor},
  title        = {The Attestation Loom: Blind Reviewer Preference for Agent-Synthesised Audit Evidence over the Human-Logged Trail It Was Built to Supplement},
  year         = {2026},
  publisher    = {Slop University},
  doi          = {10.5555/slop.xl8qw0},
  url          = {https://slop.university/outputs/slop-paper-agentic-audit-evidence-xl8qw0/},
  version      = {1.0},
  note         = {Research paper},
}