AI-centric revenue assurance
AI agents rebuild each operator's revenue base from counterparties, settlement systems and regulators, then reconcile it with what was declared and paid. A practitioner reports every difference as a factual finding under ISRS 4400.
Working paper C-4 · Operator 03 · FY2024/25
Why declared figures cannot check themselves
Electronic returns, licence-fee filings and revenue assurance platforms all start from the licensee's own numbers. They can show that a return disagrees with itself. They cannot show that it is too low.
Operator-years that one revenue authority had tax-audited in its telecom sector over four years.
Performance audit published by a national audit office, 2020The gap between one operator's declared sales and the authority's own reconciliation, in the audits that were done.
Same reportSector VAT and excise paid and never verified, because the monitoring system was offline.
Same reportHow the agents work
A five-year sector review means billions of usage records, thousands of settlement invoices and every gazette notice that changed a rate. Audit teams sample that volume because they have to. The agents work through all of it, so practitioners spend their time on the differences.
Takes traffic, billing, settlement and ledger data in each source's own format. Profiles it, normalises it and flags gaps before matching starts.
Turns licences, tariff filings, gazette notices and tax schedules into dated, machine-readable rules. Each rule cites the page it came from.
Matches every record to its counterparty, applies the rule in force on that date and ranks the differences by value.
Drafts the working paper, links every figure to its source rows and hash-seals each stage before review.
Reviews each difference against the source, decides what is a finding and signs the working paper. Nothing is reported that a person has not checked.
The agents do
The agents never
What you receive
An agreed-upon procedures report must not carry opinions. A government still needs estimates to act on. They arrive as separate documents, so the factual findings hold when an operator challenges them.
Report 1 · ISRS 4400 (Revised)
Report 2 · Advisory
Sectors
Each sector has obligations tied to a base the state cannot observe directly, and counterparties who hold the other side of every transaction.
Independent anchorsInterconnect counterparties, international traffic monitoring, foreign carrier settlements, parent-company filings
Obligations testedExcise, VAT, licence royalty, spectrum fees, universal service levy, inbound floor price, numbering
Independent anchorsCentral bank settlement and trust-account data, switch records, related-party network charges
Obligations testedTransaction levies, VAT on fees, withholding, trust-account interest
Independent anchorsWallet flows into and out of licensed operators, payment gateway data, board registers
Obligations testedGaming tax on gross gaming revenue, winnings withholding, licence fees, unlicensed operators
Independent anchorsLanding-station and capacity contracts, customs imports, spectrum and landing-rights registers
Obligations testedLanding rights, capacity revenue, import duty, non-resident withholding tax
How an engagement runs
Every stage ends with a deliverable and a decision. The government can stop at any gate and keep everything produced so far.
A short, paid study before any large award. Data inventory, a legal opinion on how each dataset can be obtained, and procedures agreed with the engaging party. About 8 weeks.
Exit with a data inventory, the legal route to each dataset and agreed proceduresOne operator, one year, every procedure. The pilot shows what the full review will produce before the larger commitment.
Exit with pilot findings and revised proceduresAll licensees across the statutory look-back window. The review period matches the reassessment window, because a finding outside it cannot be assessed.
Exit with the ISRS 4400 report and the advisory report, issued separatelyMonthly cycles on new filings, run jointly and then by your team. AI Revenue Ops is also offered on its own.
Exit with your staff running a full cycle without usTell us the sector and the institution. A senior practitioner replies within two working days.