{"catalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","download":{"releaseId":"sha256:f305df7947a3a4ed799b3666887edd77425586ee8543d0b2be515df6e862b700","slug":"substantive-testing-data-analytics","url":"/assets/agent_workflow-substantive-testing-data-analytics-dc147213.b68a2d215fe9079b.json"},"kind":"record","record":{"attributes":{"department":"internal-audit","domain":"audit","lineOfDefense":"assure"},"canonicalUrl":"https://workflow-library.com/all/?w=substantive-testing-data-analytics","description":"Runs on an existing Audit engagement (`audit`) already scoped to one or more significant FSLIs; enriches it, never re-creates it. Inputs: the scoped FSLI(s) (`fsli.balance`, `fsli.assertions`, `fsli.significant`) and a source-system extract per population under test. Named deliverables: the validated population record, the reproducible sample draw, the whole-population analytics results, and the FSLI assertion conclusion (`fsli.rationale`). Handoff: fraud risk and journal-entry testing (the fraud-risk-je-testing workflow) once every exception is dispositioned and the assertion conclusion is recorded.","details":{"canonicalUrl":"https://workflow-library.com/all/?w=substantive-testing-data-analytics","capabilities":["audit-testing"],"controls":["UC-AUDIT-11","UC-AUDIT-13","UC-AUDIT-14"],"domains":["audit"],"lineOfDefense":"assure","mappingStatus":"mapped","releaseId":"sha256:f305df7947a3a4ed799b3666887edd77425586ee8543d0b2be515df6e862b700","roleIntegrity":{"activityCount":0,"ermPhases":[],"lineRoles":[],"serviceModes":[],"warnings":[]},"sourceTemplateId":"workflow-library:substantive-testing-data-analytics","standards":["iia-2024","sox"],"teams":["internal-audit"]},"id":"wf:A19","mapUrl":"https://controlsmap.com/?v=1&node=wf%3AA19","slug":"substantive-testing-data-analytics","sourceIds":["iia-2024"],"sourceUrl":null,"title":"Substantive Testing & Data Analytics","type":"workflow"},"relationships":[{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:15e7adacfca7199d90659228d617245c6392a24f4bb426560c546c2d3fcbeb55","properties":{},"sourceDetailPath":"/data/v1/records/wf-a19-c8784b53.json","sourceId":"wf:A19","targetDetailPath":"/data/v1/records/uc-uc-audit-13-3dae730e.json","targetId":"uc:UC-AUDIT-13","type":"operates"},{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:8ba742e7ffc46f304a251823a8f168f237265c0f27f2dff163eee1e2fda0f16c","properties":{},"sourceDetailPath":"/data/v1/records/wf-a19-c8784b53.json","sourceId":"wf:A19","targetDetailPath":"/data/v1/records/uc-uc-audit-14-5c0dbe8f.json","targetId":"uc:UC-AUDIT-14","type":"operates"},{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:b5e4dac3e87c817448f0819d9677ec030a59e41c7ed0a7654a2784a8ab2ee234","properties":{},"sourceDetailPath":"/data/v1/records/wf-a19-c8784b53.json","sourceId":"wf:A19","targetDetailPath":"/data/v1/records/uc-uc-audit-11-80294fe7.json","targetId":"uc:UC-AUDIT-11","type":"operates"}],"schemaVersion":1}