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Agentic AI · Technology Audit · Consulting
The Future of IntelligentAudit.
— Quietly shaping the future
AI agents that think, audit, and report — with the precision of Big 4 and the efficiency of autonomous intelligence. Select your technology, choose your compliance framework, and let the agents work.
From cloud infrastructure to ERP systems, our specialist agents conduct end-to-end audits with the rigor of Big 4 and the efficiency of autonomous AI.
01
🔍
Technology Assessment
Comprehensive evaluation of your full technology stack — infrastructure, applications, data flows, and integrations across cloud and on-premise environments.
CloudSaaSOn-prem
02
📋
Compliance Audit
Automated testing against 120+ frameworks — SOC 2, ISO 27001, HIPAA, PCI DSS, GDPR, NIST, EU AI Act — executed with precision and documented evidence.
SOC 2ISO 27001GDPR
03
📊
IT SOX Audit
End-to-end ITGC audit for SOX compliance — covering ERP platforms, infrastructure, change management, access controls, and financial systems.
ITGCERPSOX 404
04
🤖
AI Model Audit
Evaluate AI systems for bias, fairness, security vulnerabilities, data governance, and regulatory readiness under the EU AI Act and NIST AI RMF.
BiasEU AI ActSafety
05
🛡️
Security Testing
Penetration testing simulation, vulnerability assessment, and threat modeling — executed by specialized agents without human bottlenecks or scheduling delays.
Pen TestThreat Intel
06
⚙️
Continuous Monitoring
Ongoing agent-based monitoring that flags compliance drift, new vulnerabilities, and policy violations in real time — uninterrupted, always current.
24/7AlertsDrift
Who We Are
Big 4 Rigor. AI-Native Precision.
Kodama Mirai Inc. is the world's first fully agentic technology audit and consulting firm. We operate an ensemble of specialized AI agents that mirror the organizational structure of the Big 4 — without the billable hours, without the delays.
Kodama (木霊) is a name rooted in the Japanese concept of deep, present intelligence — the idea that wisdom exists within natural systems, quietly processing what others overlook. Our agents embody this philosophy: methodical, thorough, ever-present.
Komorebi (木漏れ日) — sunlight filtering through a forest canopy — represents the kind of insight we deliver: not blunt illumination, but precise, dappled clarity that reveals exactly what needs to be seen.
Mirai (未来) means future. We are building the future of enterprise assurance — quietly, precisely, and continuously.
Organizational Structure
Kodama Mirai Inc.
木霊未来
Technology Audit Division
18 agents
Compliance & Risk Division
12 agents
IT SOX Audit Division
10 agents
Security Testing Division
8 agents
AI Model Audit Division
6 agents
Report & Advisory Division
4 agents
Continuous Monitoring
Always on
木霊 未来
Quietly shaping the future
Our Approach
How We Think About Audit
🧠
Agent Orchestration
Each engagement is managed by a Lead Agent coordinating specialist sub-agents — mirroring an engagement partner delegating to a highly capable field team.
📐
Structured Methodology
We follow industry-standard audit methodologies — ISACA, COBIT, NIST CSF, PCAOB — adapted for agentic execution with machine-verifiable evidence chains.
🔗
Evidence Chain
Every finding is backed by a traceable chain of evidence — API responses, log samples, configuration exports — fully reviewable by human auditors at any point.
Services
Everything an Audit Engagement Requires
From scoping to final report delivery, our agents handle the full audit lifecycle — faster, cheaper, and with greater consistency than traditional consulting.
01
Scope & Select
Choose your technology and target compliance framework from the HUB marketplace.
02
Test Plan
Agent generates a tailored test plan with controls, test procedures, and evidence requirements.
03
Execution
Specialist agents execute tests, collect evidence, and document findings autonomously.
04
Report
Lead agent synthesizes findings into a professional audit report with risk ratings and recommendations.
05
Remediate
Remediation agents track issue resolution and re-test controls until confirmed closure.
Compliance Coverage
Supported Frameworks
Framework
Domain
Tech Platforms
Auto-Test
Report
IT SOX / ITGC
Financial Controls
ERP, Cloud, Infrastructure
✓
✓
SOC 2 Type I/II
Security, Availability
AWS, Azure, GCP, SaaS
✓
✓
ISO 27001
Information Security
All platforms
✓
✓
HIPAA
Healthcare Data
EHR, Cloud, SaaS
✓
✓
PCI DSS v4
Payment Security
Payment platforms
✓
✓
GDPR / CCPA
Data Privacy
All platforms
✓
✓
NIST CSF 2.0
Cybersecurity
All platforms
✓
✓
EU AI Act
AI Governance
ML platforms, LLMs
✓
✓
FedRAMP
Government Cloud
AWS GovCloud, Azure Gov
Beta
✓
COBIT 2019
IT Governance
Enterprise-wide
✓
✓
IT SOX Audit
Sarbanes-Oxley Compliance for the Modern Enterprise
IT General Controls audits are among the most time-intensive engagements in enterprise audit. Our agents execute them at a fraction of the time — across every major ERP, platform, and infrastructure layer.
Active DirectoryAzure AD / Entra IDOktaCyberArkWindows ServerLinux/UnixSQL ServerOracle DBVMware
IT SOX Agents
Specialized Agents for Every ITGC Domain
🔑
Access & Identity Agent
Tests logical access controls across ERP and infrastructure — user provisioning, de-provisioning, privileged access, role assignments, and SoD conflicts with automated evidence collection.
Access ControlsSoDPrivileged Access
🔄
Change Management Agent
Validates change management processes — approval workflows, testing evidence, emergency change procedures, and segregation of developer/production access across all ERP platforms.
Change MgmtSDLCApproval Workflows
⚙️
Computer Operations Agent
Reviews job scheduling, batch processing, backup and recovery procedures, incident management logs, and operational monitoring controls across infrastructure layers.
BackupRecoveryJob Scheduling
📊
ERP Configuration Agent
Audits security configurations, table-level controls, authorization objects, and financial module settings across SAP, Oracle, Microsoft Dynamics, and other major ERP platforms.
SAPOracleDynamics
🔒
Segregation of Duties Agent
Automated SoD conflict analysis across ERP roles and user profiles. Maps transactions against financial risk matrices and produces remediation recommendations.
SoD MatrixRole MiningRisk
📄
ITGC Report Agent
Synthesizes findings into PCAOB-ready ITGC reports with control descriptions, test procedures, evidence listings, exceptions, and management remediation plans.
PCAOBSection 404Reporting
SOX Audit Lifecycle
From Scoping to Sign-Off
01
Scoping
Define in-scope systems, financial processes, and control objectives aligned with Section 302 and 404 requirements.
02
Risk Assessment
Agent identifies key IT dependencies and maps financial risks to ITGC control areas across all in-scope systems.
03
Testing
Automated evidence collection and control testing across access, change, operations, and configuration domains.
04
Exceptions
Deficiencies are classified as control deficiencies, significant deficiencies, or material weaknesses with supporting evidence.
05
Report
PCAOB-aligned ITGC report with executive summary, findings register, remediation roadmap, and re-testing schedule.
Kodama HUB
Agent Marketplace
Select a technology. Choose a framework. Deploy your audit agent.
Contact
Start Your Audit Engagement
Tell us about your organization and what you'd like audited. We'll scope an engagement and have agents ready within 24 hours.
📧
Email
audit@kodamamirai.ai
🌿
Operations
Global · Remote-First · 24/7
⚡
Response Time
Within 2 business hours
"Like light through a forest canopy — we illuminate what was always there."