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A decision-aware annual cycle that attests the ethics and professional-courage expectations and documents deviations, screens per-engagement conflicts and manages objectivity impairments, collects confidentiality acknowledgments and restricts audit-file access, and assesses competency against role requirements with approved, tracked continuing-professional-development plans for each auditor. It consumes no upstream workflow: prior-cycle carryover (unresolved-deviation and monitored-impairment Issue items still open against the prior cycle's Audit item, plus in-progress development plans) is its own input, and the population is confirmed against the HR roster, engagement staffing, and the audit-file access list before measurement begins. Named deliverables: the professional-practice requirements memo, the ethics attestation register, the conflict-of-interest declarations and impairment register, the confidentiality acknowledgment register and before/after audit-file access review, the competency assessments with coverage matrix and CPD plans, and the signed CAE conformance report to the audit committee — assembled into an indexed cycle evidence file on the anchor Audit item. Downstream is self-feeding: the carry-forward list produced at close hands off to the next run of this same workflow; there is no distinct downstream workflow. 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