{"description":"Runs on the existing audit item. Execute approved audit procedures, evaluate and clear observations, issue a supported report, and close the engagement record with tracked actions. Deliver the reviewed result and open actions to the responsible register owner and the named companion procedure.","edges":[{"id":"e-execute-fieldwork-findings-clearance","source":"execute-fieldwork","target":"findings-clearance"},{"id":"e-findings-clearance-reporting-closure","source":"findings-clearance","target":"reporting-closure"}],"isPublic":true,"itemTypeSlug":"audit","metadata":{"capabilities":["audit-fieldwork-reporting"],"controlVerbs":{"UC-AUDIT-13":"tests","UC-AUDIT-14":"tests","UC-AUDIT-16":"tests"},"controls":["UC-AUDIT-13","UC-AUDIT-14","UC-AUDIT-16"],"department":"internal-audit","domains":["audit"],"kind":"audit-fieldwork-reporting","library":{"aliases":[{"source":"studio-seed","sourceTemplateId":"coworkcanvas:template:audit-fieldwork-reporting"}],"canonicalUrl":"https://workflow-library.com/all/?w=audit-fieldwork-findings-reporting","contentDigest":"sha256:e8226351d0c903d5f102783016cee953a2a400641a2afd9c5108d074b6ace220","prerequisites":{"anchorItemType":{"slug":"audit"},"evidenceDestinations":[{"description":"Restricted native step results, attached documents, durable item fields and native approvals.","id":"review-evidence"}],"handoffs":[{"direction":"output","name":"Reviewed register result and open actions","sourceTemplateId":"workflow-library:audit-engagement-lifecycle"}],"roles":[{"contribution":"expertise","description":"Audit supervisor. Execute and review fieldwork.","id":"reviewer-1","nodeIds":["execute-fieldwork"]},{"contribution":"expertise","description":"Management and audit lead. Evaluate and clear findings.","id":"reviewer-2","nodeIds":["findings-clearance"]},{"contribution":"approval","description":"Chief audit executive. Approve report and engagement closure.","id":"reviewer-3","nodeIds":["reporting-closure"]}],"status":"declared"},"provenance":[{"source":"brain/scripts/studio-seed","sourceTemplateId":"coworkcanvas:template:audit-fieldwork-reporting"}],"releaseId":"sha256:e8226351d0c903d5f102783016cee953a2a400641a2afd9c5108d074b6ace220","schemaVersion":1,"sourceTemplateId":"workflow-library:audit-fieldwork-findings-reporting"},"lineOfDefense":"assure","mappingStatus":"mapped","risks":[],"slug":"audit-fieldwork-findings-reporting","source":"coworkcanvas-gallery","standards":[],"teams":["internal-audit"]},"name":"Audit Fieldwork, Findings & Reporting","nodes":[{"data":{"instructions":"**Objective**\nExecute and review fieldwork. The reviewer decides from the complete package described below.\n\n**Inputs**\n1. Review the approved planning record, work program, risk-to-procedure mapping, data requests, population reconciliations, independence confirmations, stakeholder contacts, and known constraints.\n2. Use the approved program, reconciled populations, source evidence, interviews, observations, system data, criteria, prior work, methodology, and reviewer instructions.\n\n**Procedure**\n1. Validate evidence access and population completeness, brief the team on documentation and escalation expectations, assign procedures and reviewers, resolve planning gaps, and record any approved scope or timing change.\n2. Execute each procedure as designed, retain selection rationale, corroborate representations, investigate anomalies, cross-reference evidence, quantify deviations, document limitations, and obtain timely supervisory review and clearance.\n\n**Record in AssureSwarm**\n1. Capture the plan reference, procedure assignments, evidence and data status, reconciled populations, review responsibilities, open requests, scope changes, constraints, owners, and due dates. Also record approved plan reference; readiness notes.\n2. Link the workpaper index and individual evidence records, identify preparer and reviewer, dates, population and sample, procedure performed, evidence considered, exceptions, review notes, responses, and disposition. Also record workpaper index reference.\n\n**Exit criteria**\nAudit supervisor provides expertise: The team can execute each approved procedure from authoritative inputs, material access gaps are resolved or escalated, and deviations from plan are formally visible. Planned work is complete or approved as modified, workpapers support recorded results, review notes are cleared or assigned, and potential observations are ready for evaluation.","kind":"task","label":"Execute and review fieldwork","requiredApprovals":1},"id":"execute-fieldwork"},{"data":{"instructions":"**Objective**\nEvaluate and clear findings. The reviewer decides from the complete package described below.\n\n**Inputs**\n1. Use reviewed workpapers, exceptions, criteria, quantified populations, root-cause analysis, corroborating and contrary evidence, prior issues, management responses, and proposed corrective actions.\n\n**Procedure**\n1. Validate factual accuracy, assess significance and pervasiveness, distinguish isolated deviations from systemic causes, challenge unsupported management explanations, conduct clearance discussions, and define practical owned actions and dates.\n\n**Record in AssureSwarm**\n1. Document each finding or cleared observation, evidence, criteria, cause, risk and impact, rating basis, management response, agreed or disputed action, owner, due date, and approval decision. Also record finding disposition.\n\n**Exit criteria**\nManagement and audit lead provides expertise: An approver accepts each disposition and supporting rationale, disagreements and limitations remain visible, and reportable matters are factually cleared without suppressing contrary evidence.","kind":"task","label":"Evaluate and clear findings","requiredApprovals":1},"id":"findings-clearance"},{"data":{"controls":["UC-AUDIT-13","UC-AUDIT-14","UC-AUDIT-16"],"instructions":"**Objective**\nApprove report and engagement closure. The reviewer decides from the complete package described below.\n\n**Inputs**\n1. Review the approved plan, completed workpapers, cleared findings, management responses, quality-review notes, report draft, scope changes, limitations, distribution list, and action tracking records.\n\n**Procedure**\n1. Verify report statements trace to workpapers, conclusions stay within scope and evidence, ratings are consistent, responses and disagreements are accurate, actions are linked, and final quality and authorization reviews are complete.\n\n**Record in AssureSwarm**\n1. Capture the authorized reviewer, final report reference and date, distribution, scope and limitations, findings and actions, unresolved disagreements, owners, due dates, follow-up route, and archive index.\n\n**Exit criteria**\nChief audit executive provides approval: The authorized reviewer authorize the supported report and complete engagement record; the workflow itself does not create an audit opinion beyond the expressly approved report language.","kind":"task","label":"Approve report and engagement closure","requiredApprovals":1},"id":"reporting-closure"}],"sourceTemplateId":"workflow-library:audit-fieldwork-findings-reporting"}