Audit workpaper draft
Structure the areas of purpose, population, sample, performance procedures, results and conclusions.
Soma pilot 03 · Workpaper
Pilot · In progressDraft workpapers from procedures and evidence
Link audit objectives, procedures, samples, evidence, and review notes into a workpaper draft. Unsupported statements are excluded, while exceptions and unresolved items remain separate from the conclusion.
- Audit Purpose
- Ensure controls are performed consistently throughout the periodreference connection
- sample
- 25 out of 25 confirmedproof connection
- exception
- 1 additional explanation requiredNeeds review
- conclusion
- Waiting for the decision of the person in chargeIn progress
The actual column names and output format match the form used when starting the pilot.
Input
Materials needed to begin
We don't ask for all the data at once. After checking the data you have, determine the pilot scope.
- Audit purpose, performance procedures, company workpaper template
- RCM, population, and sample selection results
- Evidence and confirmation amount for each sample
- Exceptions·Review memo·Person in charge response
Workflow
Drafting workflow
- 01
Structure the process
Distinguish between the purpose of the report, population, sample, performance procedures, and expected results.
- 02
proof connection
Link sample-specific evidence and verification results to procedure items and indicate missing data.
- 03
Exception Cleanup
Items that differ from the standards, additional confirmation items, and descriptions of personnel in charge are organized in a separate table.
- 04
Workpaper draft
Create a draft of performance details, results, exceptions, and conclusions according to the company format.
Output
Pilot deliverables
Sample/Evidence Index
Links are provided so that the sample and supporting files can be found again in the workpaper text.
review points
Make a review list of non-receipt proofs, insufficient explanations, exceptions and conflicting conclusions.
What requires human approval
Audit opinions, operational effectiveness of controls, significance of exceptions and final conclusions are not automatically confirmed. After reviewing the basis and omissions of the workpaper draft, the person in charge signs and confirms it.
Other pilots
Other Soma pilots
RCM drafting
Draft a risk, control, and evidence structure from the job description and existing materials.
Reconciliation draftingConnect ledgers, subsidiary books, and statements to organize differences and adjustment items.
Workpaper draftingBundle procedures, samples, evidence, and review memos into a workpaper draft with supporting evidence.