| Independent second agent checks the work | Human reviewer checks the work | The producing agent remains the only checker |
| Recomputes numbers and cross-checks assertions | Depends on the reviewer’s process | No separate verification layer described |
| Traces values to source file, row, and field | Evidence must be gathered manually | Source chain may not be attached |
| Pass/fail verdict with evidence | Reviewer records a conclusion | Output may be accepted without a verdict |
| Reusable audit rules and workflows | Process knowledge remains with the team | Corrections may not persist |
| Supports 150+ file types | Scope depends on available tools and staff | Scope depends on the producing workflow |