Chain of Custody
Audit Log
Append-only record of every supervisor action and automated rule execution against a filing. Each entry is timestamped in Asia/Muscat and cannot be edited or deleted.
Timestamp
Actor
Action
Target
Detail
2026-07-04 09:14:22
S. Al-Harthy
Opened filing
GIH · FY2025
Reviewed consistency tab; expanded findings b-c1, b-c2.
2026-07-04 09:18:07
S. Al-Harthy
Viewed source
GIH · b-c1
Opened XBRL ifrs-full:Revenue and PDF p.6 side-by-side.
2026-07-04 09:22:41
S. Al-Harthy
Drafted note
RN-2026-041
Created review note; added citations [XBRL: Revenue], [PDF p.6], [PDF p.22].
2026-07-03 16:02:11
S. Al-Harthy
Opened filing
OTI · H1 2026
Reviewed bilingual check; mismatch confirmed.
2026-07-03 16:09:55
S. Al-Harthy
Drafted note
RN-2026-039
Created draft note flagging OMR 4.2M / 4.8M discrepancy.
2026-06-28 11:41:03
system
Rule executed
CON-001 on GIH
Narrative vs XBRL revenue growth — deviation 8.0pp, threshold 2.0pp → finding raised (critical).
2026-06-28 11:41:03
system
Rule executed
CON-003 on GIH
Trade receivables +80.7% YoY vs peer band 8–15% → finding raised (warning).
2026-06-28 11:40:58
system
Filing ingested
GIH_Annual_Report_2025.pdf
XBRL parsed: 47 tagged facts. PDF pages: 84. Arabic companion: matched.
2026-05-18 09:02:33
R. Al-Balushi
Signed off
RN-2026-034
No supervisory action required. Note locked and exported to case-management system.
2026-05-18 08:57:12
R. Al-Balushi
Viewed source
MNB · a-c1
Confirmed segment revenue reconciliation to XBRL total within tolerance.
2026-05-17 14:22:04
system
Filing ingested
MNB_Annual_Report_2025.pdf
XBRL parsed: 112 tagged facts. Sustainability readiness 8/9.
Entries above are illustrative. In deployment, the audit log is written to a WORM store and replicated to the FSA compliance archive.