Audit evidence for
Oracle Fusion AI agents
Since March 2026, Oracle Fusion Cloud Applications include agentic applications that act inside business processes, built and managed in AI Agent Studio. Oracle states that these agents adhere to Fusion's native security and role-based access controls. That makes agent access an IT general controls question your auditors already know how to ask. This guide sets out the four questions to expect and how to evidence the answers.
Agents are new actors, not a new control framework
Oracle's AI Agent Studio guide has administrators create a custom job role that carries an AI agent duty role, and lets them choose which business objects and fields an agent uses. Access, change and approval controls you already run therefore extend to agents. The work is to make sure they actually cover them.
1. Who can run or build agents?
Agent access is granted through roles. Your periodic user-access review should list every user holding the custom job roles you created for agent use and for agent building, with the same sign-off as any privileged role.
2. Do agent roles create segregation-of-duties conflicts?
A user who can both trigger an agent that creates a transaction and approve that transaction has the same conflict as one who does both by hand. Include agent-related roles in your SoD rule set and test them each period.
3. Who approved what an agent did?
Oracle positions agents as operating within existing approval hierarchies, and its security guidance points to Fusion audit records and approval routing. For in-scope processes, keep evidence that the approval step existed and who completed it, as you would for a human-initiated transaction.
4. What changed since the last review?
New agents, new role assignments and changes to the business objects an agent can use are changes to your control environment. Capture role-assignment changes in your change-audit evidence for the period.
Period-end evidence an auditor can re-run
- 1
Name the roles
Record which custom job roles grant agent use and agent building in your pod. Everything else filters on that list.
- 2
List who holds them
Run a role-grant query filtered to those roles at period end. The free users and role grants query is a starting point; QueryWell's audit scripts add access-review, SoD and change-audit views mapped to controls.
- 3
Fingerprint the export
Export the result with its SHA-256 fingerprint and keep the query, parameters and date with it. A hash shows the file presented later is the file produced; it does not prove the population was complete or correct.
- 4
Review and sign off
Have the role owner review the list, record removals, and keep the signed review with the export.
Where QueryWell fits
QueryWell is a desktop reporting and audit-evidence workbench for Oracle Fusion Cloud ERP. It runs read-only SQL and existing BI Publisher reports, includes 82 ready-made ITGC and reporting scripts (access reviews, SoD, change audit) mapped to controls, and produces SHA-256-fingerprinted exports that can be re-verified in-app. Report data stays on your device by default.
What QueryWell does not do
- It does not read agent conversation or reasoning logs
- It does not monitor agents in real time or block their actions
- It does not replace Oracle's agent configuration, approval routing or audit records
- It is not a compliance certification; assess your obligations with your auditors
Oracle's own sources
- Oracle Introduces Fusion Agentic Applications — Oracle press release, 24 March 2026.
- Oracle Introduces AI-Native Builder Experience to Create and Run Agentic Applications — Oracle press release, 14 July 2026.
- How do I use AI Agent Studio? — Oracle documentation on roles, security and business-object access for agents.
- Fusion AI Agents: Secure by Design Best-Practice Considerations — Oracle blog on audit records, approval routing and monitoring.
Checked 24 October 2026. Oracle releases agent capabilities quarterly; confirm role names and audit features against your pod's current release. Oracle, Oracle Fusion and AI Agent Studio are trademarks of Oracle Corporation. QueryWell is independent and not affiliated with, endorsed by, or sponsored by Oracle.
Bring agent access into this period's review
Talk through your agent roles and access-review evidence on a 20-minute call, or evaluate QueryWell on your own pod for 14 days. A Fusion reporting username and password with BI Publisher report access over HTTPS is needed; SSO-only sign-in does not run reports today.