Financial Audit Proofs

The Audit Problem

Financial audits require companies to prove solvency, revenue accuracy, and expense compliance. Traditional audits demand full data access — creating privacy, security, and competitive risks.

ZK proofs offer a third option: mathematical verification without data exposure.

Use Case: Revenue Range Attestation

Scenario: Prove to investors that Q3 revenue falls between $5M and $10M without revealing the exact figure.

Use the Revenue Range template or ask Juno to generate a custom circuit.

What investors see: A valid STARK proof + public range bounds ($5M-$10M)

What investors don't see: Your actual revenue figure

Use Case: Solvency Proof

Scenario: Prove your organization holds assets exceeding liabilities without revealing balance sheet details.

{
  "inputs": {
    "public": [],
    "private": ["total_assets", "total_liabilities"]
  },
  "gates": [
    { "type": "gt", "inputs": ["total_assets", "total_liabilities"], "output": "solvent" }
  ],
  "outputs": ["solvent"]
}

Note: both inputs are private. The only public information is that the organization is solvent.

Use Case: Expense Ratio Compliance

Prove that your expense ratio stays within a regulatory band:

{
  "inputs": {
    "public": ["max_ratio_pct"],
    "private": ["expenses", "revenue"]
  },
  "gates": [
    { "type": "mul", "inputs": ["revenue", "max_ratio_pct"], "output": "max_expenses_x100" },
    { "type": "mul", "inputs": ["expenses", "100"], "output": "expenses_x100" },
    { "type": "gt", "inputs": ["max_expenses_x100", "expenses_x100"], "output": "compliant" }
  ],
  "outputs": ["compliant"]
}

Integration Options

Minerva proofs are portable: