930 Findings/ Recommendations

The Findings / Recommendations page is used to capture and manage all audit findings identified during the engagement. Findings can be added from this page using the “Add finding / recommendation” button, or at any point via the “+” icon, which opens the findings screen. Each finding is recorded using a structured format (criteria, condition, effect, root cause), followed by a recommendation and action plan. A responsible owner and due date are assigned to ensure accountability. Once saved, findings appear in a table where their status, ownership, and progress can be monitored through to resolution and reporting.

To document audit findings in a structured, consistent manner and ensure that corrective actions are clearly defined, assigned, and tracked.

Concluding | 930 Findings / Recommendations can be found within 930 Findings and recommendations on the Concluding page.

The main Findings / Recommendations screen displays all captured findings in a table format, including fields such as criteria, effect/risk, root cause, risk rating, recommendation, action owner, due date, and follow-up status.

Users can add a new finding by selecting the “Add finding / recommendation” button, which opens a dialog where the full details of the finding must be completed.

Within the dialog, the user captures the core components of the finding, including the criteria (what should be), condition (what is), effect or risk, and root cause. A risk rating is then assigned, followed by a clear recommendation to address the issue. The user must also define an action plan and assign responsibility for implementation.

If the option to Select Action owner from the staff list is enabled, a dropdown will appear, allowing the user to choose from predefined system users, ensuring consistent accountability.

A due date must be recorded and the follow-up status can also be set to support ongoing tracking, although this is normally only done at the follow-up stage. Once all required information has been completed, the finding is saved and added to the findings register.

Findings captured on this page form the basis for reporting and can be included in the final audit report, ensuring a clear link between identified issues and management action.

Editing a Finding / recommendation or updating the Follow-up status

If at any stage the follow-up status of a finding needs to change, or any amendments are required, selecting the pencil button will open up the dialog window that contains all of the information on the finding.

Adding a finding during other stages of the engagement

During other stages of the engagement, a finding might arise that requires the user to capture the details. Selecting the + button in the top right-hand corner and selecting Findings/Recommendations from the dropdown list will open up the findings page in a new tab on the browser, allowing the user to add findings at any stage.

How to Complete

• Navigate to the Findings / Recommendations page
• Select Add finding / recommendation
• Capture:
• Criteria
• Condition
• Effect / Risk
• Root cause
• Assign a risk rating
• Enter the recommendation
• Define the action plan
• Select or assign the risk owner
• Enter the action due date
• Update the follow-up status if necessary
• Select if the finding must be included in the final report
• Click Save

Important Tips

• Ensure findings follow the Criteria–Condition–Effect–Cause structure
• Recommendations should be clear, practical, and actionable
• Always assign a responsible owner to ensure accountability
• Use the staff list where possible to maintain consistency
• Findings should be captured as soon as identified, not at the end of the engagement
• Ensure alignment between findings and exceptions identified in the work program
• Regularly update the follow-up status to reflect progress

Once completed, the Findings / recommendations page provides a complete and structured record of all audit findings identified during the engagement. It ensures that each issue is clearly defined, supported by appropriate analysis, and linked to a practical recommendation and agreed action plan. The page enables accountability through the assignment of responsible owners and due dates, while also supporting ongoing monitoring through follow-up status tracking. Ultimately, it forms the foundation for audit reporting and ensures that identified risks are appropriately addressed and resolved.