Manage audits

Audit teams can scope work at the level of auditable entities, controls, and control tests, using platform data instead of spreadsheets, to create an executable audit plan. Detailed audit scoping provides a structured, control-based way to plan fieldwork, aligning the engagement’s scope and effort with the budgeted hours and objective.

Note

At the scoping stage of the audit execution, Auditors with viewing access can view the scope of any relevant audit using the Audits table, but they cannot manage the scope. Auditors can access an audit in the other stages and can help with editing and management of other details.

Managing audits in Audit fieldwork

  1. Access the Diligent One Platform and select Audit & Analytics > Audit.

  2. From the Audit fieldwork tile, select Go to Audit fieldwork.

  3. On the Audits page, you can view the following information and complete the actions:

    Field name Description
    Audit Select to return to the Audit app landing page.
    Search by Use this field to search an existing audit by its name.
    + Add audit Select this button to open the add audit workflow. For more information about creating an audit, go to Adding an audit.
    Name Displays the name of your audit. Select the name to go to the respective audit page.
    Start date Displays the start date of the audit.
    End date Displays the end date of the audit.
    Budgeted hours Displays the total budgeted hours allocated for this audit.
    Linked to Displays the plans, auditable entities, controls, control tests or audit findings which this audit is linked to. Select the tile of a linked entry to open that item's information in a side panel.
    Status Indicates the status of the audit as Draft, Planning, In progress, or Closed.
    Created on Displays when the audit was created.
    Creator Displays the name of the creator.
    Last modified Indicates the most recent date when the audit was modified.
    Delete

    Select the More options icon for that audit, select Delete, and select Delete in the Delete audit dialog box. This action permanently deletes the audit.

    Note

    You can only delete an audit that is in Draft state.

Adding an audit

The following diagram outlines the statuses and audit workflow from creation to closure.

audit workflow diagram

  1. Access the Diligent One Platform and select Audit & Analytics > Audit.

  2. From the Audit fieldwork tile, select Go to Audit fieldwork.

  3. Select Add audit.

    The Add audit side panel opens.

  4. In the Name field, enter a descriptive name for the audit.

  5. In the Start date and End date fields, enter or select the dates for the schedule of the audit.

  6. Select Add.

The audit opens on the Details tab in the Draft state.

Managing audit details

Note

Audit Quality Assurance (QA) users can only view the details of an audit.

  1. Optional: In the Name field, edit the name for the audit.

  2. In the Description field, enter a detailed description of the audit. If you want to improve your description, you can use the AI Writing Assistant tool from the toolbar. For more information, go to AI Writing Assistant .

  3. In the Start date and End date fields, edit the dates for the schedule of the audit.

  4. Optional: Select Link project and select a project to link an existing project defined in the Projects app to an audit. For more information about linking projects, go to Linking projects.

  5. Optional: At the top of the page, select the More options icon and select Delete.

  6. Select Delete to delete the audit.

    Note

    You can only delete an audit that is in a Draft state.

  7. Select the Scope and resources tab and add at least one auditable entity. For more information about adding an auditable entity for high-level scoping, go to Managing scope.

    Note

    You must include one auditable entity to move to the Planning state.

  8. In the Budgeted hours field of the Resources section, enter the amount of budgeted hours for the audit.

  9. Select Move to Planning and in the Move audits to Planning dialog box, select Move.

Managing scope

You can only add auditable entities in the Draft state. To add and edit auditable entity details and add control and associated control tests, go to Managing detailed audit scoping.

  1. In the Scope and resources tab, select Edit scope.

  2. Select the toggle beside at least one auditable entity to include it in scope for the audit.

    Note

    If the audit universe hasn't been defined yet, select Define audit universe and follow the guidance in Defining audit universe.

  3. Optional: Select an Auditable entity name entry to view its details in a new tab. For more information about the auditable entity page, go to Navigating a defined audit universe.

  4. Select Done.

Linking projects

You can link an existing project defined in the Projects app to an audit.

Note

You can execute all your control testing related audit engagements. Projects provides an alternative to execute other type of audits. There is no data exchange between the Audit and Projects apps.

  1. On the Link Project page, from the list of non-archived projects, select the project that you want to link to your audit.

    Note

    • You can only link projects that are active in the Projects app.

    • The names in the list of projects are clickable links that open the related project in a new browser tab.

  2. Select Done.

  3. Optional: You can select the More options icon and select Unlink project to unlink existing projects from an audit.

Managing detailed audit scoping

After you move the audit into the Planning state then you can begin the detailed scoping of the audit. The Planning details section and Background and Purpose fields are added to the page when in the Planning state.

  1. Optional: In the Background and Purpose fields, enter a detailed description for both.

  2. Select the Scope and resources tab and complete the following to add auditable entities, controls, and control tests:

    1. Select Edit scope in the associated section.

    2. Select the toggle beside at least one auditable entity or control to include it in scope.

      Note

      Select an Auditable entity name, Control name, or Linked auditable entities entry to view its details in a new tab.

    3. Select Next to advance to the next section.

    4. In the Linked control tests table, select the toggle beside at least one control test (design, operational, or both control types) to include it in scope and select an assessment method from the dropdown menu.

      Note

      You must have linked the control to the assessment method previously to select it. For more information about how to link an assessment method, go to Working with assessment methods.

    5. Select Update fieldwork to finish adding auditable entities, controls, or control tests and advance to the Fieldwork tab.

    Note

    You must include one auditable entity, one control and control test, and update the fieldwork to move to the In progress state.

    After you move to the In progress state, you cannot edit the scope again.

  3. Select Move to In progress and in the Move audits to In progress dialog box, select Move.

Removing auditable entities and controls

You can remove auditable entities and their associated controls and control tests from the scope.

  1. In the Scope and resources tab, select Edit scope in the Auditable entities, Controls, or Control tests section:

    • In the Auditable entities table, deselect the toggle beside an auditable entity to descope it from the audit and select Descope.

      This removes the associated controls and control tests from the audit scope and updates the fieldwork.

    • In the Linked controls table, deselect the toggle beside a control to descope it from the audit and select Descope.

      This removes the associated control tests from the audit scope and updates the fieldwork.

    • In the Linked control tests table, deselect the toggle beside a control test to descope it from the audit and select Update fieldwork.

      This removes the associated control tests from the audit scope and updates the fieldwork.

Rescope archived auditable entities, controls, and control tests

If you redefine an audit universe then the Audit app automatically moves any audits that are in the Planning state back to the Draft state, archives the auditable entities, removing the links to the controls and control tests related to it, and adds a Descoped badge to that auditable entity. After you open an audit in a redefined audit universe, you will be asked to review the associated auditable entities, controls, and control tests related to that audit.

If an auditable entity is archived then it is removed from the scope and you will be asked to review its exclusion. You can still move to the Planning state if there are other auditable entities attached. If an Audit is in the Closed or In progress status, then the scope is not affected by archiving an auditable entity.

If there are no auditable entities included after you archive an auditable entity then you must include an auditable entity to move the audit to the Planning state. The audit reverts back to the Draft state.