Findings and recommendations
This page is an overview. Step-by-step instructions will be added.
- The auditor records each issue with a description, area, engagement, assessed risk level and recommendation. Each finding stays linked to its engagement and working paper.
- Each finding is assigned to an auditee manager and/or a responsible person, with a due date.
- Responsible persons log the actions taken, attach documents or record that the risk is accepted, with the reasoning kept on file.
- Auditee managers see all issues against their organization at any time, without waiting for the end of the audit.
- The auditor verifies the reported actions and closes the finding.
- Findings carry over between years, so prior findings, commitments and actions remain available for follow-up.
Statuses
| Status | Meaning |
|---|---|
| Open | The finding is recorded. |
| In progress | The responsible person is working on it. |
| Awaiting verification | Actions are reported and wait for the auditor. |
| Closed | The auditor verified the actions. |
| Risk accepted | The auditee accepted the risk, with reasoning. |
In AuditDesktop, findings are communicated from the working-paper tasks – see AFS audit library.