Edge of Knowledge — Boundary Test

Auditor–Management Responsibility Boundary (AMURB-v1)

When a known risk is not disclosed, where does responsibility break?

Type
Pre-Registered Boundary Test
Focus
Responsibility Assignment
Output
Boundary Closure or Failure

Purpose

This protocol determines whether responsibility for risk disclosure remains clear when a known risk is not reported during an audit cycle.

Scenario Definition

A material risk is known internally but not disclosed during the audit cycle.

The risk later surfaces through external discovery, escalation, or investigation.

Actors

  • Management
  • Audit team
  • Board / Audit committee
  • Regulators (if triggered)

Dispute Surface

  • Materiality determination
  • Disclosure obligation
  • Audit detection responsibility
  • Board awareness
  • Timing of disclosure

Execution Flow

Timeline Capture
Record when risk was identified, discussed, and surfaced.
Documentation
Collect memos, emails, audit records, and actions.
Responsibility Claims
Capture explicit responsibility at each step.
Dispute Identification
Identify where responsibility becomes ambiguous.

Pass / Fail Logic

Boundary Closed: Responsibility is clearly assigned and enforceable.

Boundary Disputed: Responsibility becomes ambiguous or contested.

Output Structure

The output is a structured record of responsibility claims, evidence, and dispute points across the audit lifecycle.

Implications

If closed, the system demonstrates enforceable responsibility.

If disputed, the exact boundary of failure becomes visible and correctable.

Boundary Test Outcome

This test exposes the earliest point where responsibility becomes unassignable.

Pre-Registered · Non-Actionable · Publication-Grade