Cortea Audit Quality Agents

Cortea is a Berlin-based company, operated by AI Audit Systems GmbH, founded by Valentin Neumann (CEO, former developer) and Philipp Hövelmann (CPO, former auditor). It builds AI agents grounded in auditing standards to raise audit quality, consistency and reviewability for audit firms.

Its first product, Audit Quality Agents, checks audit reports, financials, disclosures and workpapers before sign-off, flagging inconsistencies, missing information and potential compliance issues. The platform also supports risk analysis, disclosure checklists (IFRS, UK GAAP), data validation against source documents and evidence testing. Customers include Forvis Mazars, dhpg and ETL.

• Risk analysis and planning: audit planning aligned with ISA (UK) 315.
• Disclosure checklists: IFRS, UK GAAP and Companies Act compliance checks.
• Data validation: financial data checked against source documents.
• Evidence testing: tests supporting evidence for audit conclusions.
• File requests: structured requests to audited clients.
• Team collaboration: shared review across the audit team.

A Vietnamese audit firm could run a pre-sign-off AI review of IFRS financial statements and disclosures. A Big Four affiliate in Vietnam could use it for quality control of workpapers. An internal audit department could check evidence consistency before reporting to the audit committee.

Technology supported more than 4,000 audit reports in the latest audit season, saving auditors several days of manual review per engagement (per funding announcement). Works alongside existing audit systems. Auditors keep the final decision. Client data is not used for AI training.

Regulators and audit firms are pushing for consistent, reviewable audit quality while auditor capacity is limited, creating demand for an AI review layer. Audit firms in Vietnam and Southeast Asia that work with international reporting standards may see similar demand for pre-sign-off quality checks.

Legal entity AI Audit Systems GmbH, Berlin (imprint). EUR 12M seed announced 17 June 2026 led by Dawn Capital, with Cherry Ventures and Mosaic Ventures. Technology partnership with dhpg announced on the site.