السيناريو: أول مهمة تدقيق لك

This walkthrough guides you through the complete lifecycle of an audit engagement — from planning through fieldwork, findings, reporting, and closure.

السيناريو Context

You are auditing the Accounts Payable process at your organization. The engagement was planned as part of the FY2027 annual audit plan.

Participants:

• Sara (CAE) — approves the plan and report
• Ahmed (Manager) — creates and manages the engagement
• Fatima (Auditor) — executes fieldwork
• Client — Finance department AP team

Step 1: إنشاء the Engagement (Ahmed — إدارةr)

1. Navigate to Engagements → + New → Use Wizard
2. Fill in:
   • Title: "FY2027 Q1 — Accounts Payable Process Audit"
   • Type: Operational
   • Universe Item: "Accounts Payable" (from Audit Universe)
3. AI generates a scoping memo with suggested objectives:
   • Evaluate adequacy of AP approval controls
   • Assess duplicate payment detection mechanisms
   • Review vendor master data management
4. Assign team: Lead Auditor = Fatima
5. Set timeline: 4 weeks
6. Click Create Engagement

Result: Engagement created in Draft status.

Step 2: Approve Scope (Sara — الرئيس التنفيذي للتدقيق)

1. Sara receives a notification about the new engagement
2. Opens the engagement → reviews scope and objectives
3. Clicks Approve Scope

Result: Engagement moves to Planned status.

Step 3: Begin العمل الميداني (Ahmed — إدارةr)

1. Ahmed clicks Begin Fieldwork on the engagement
2. The engagement moves to Fieldwork status
3. Fatima is notified to begin work

Step 4: إنشاء Workpapers (Fatima — المدقق)

Workpaper 1: AP Approval Controls

1. Fatima navigates to the engagement → Workpapers → + New

2. Selects template: Control Testing

3. Fills in:

   • Objective: Test whether AP invoices > SAR 50,000 require dual approval
   • Procedures: Selected 25 invoices via statistical sampling
   • Results: 4 of 25 invoices (16%) lacked proper dual approval
   • Conclusion: Control is Partially Effective — dual approval is bypassed for rush payments

4. Uploads evidence:

   • Invoice listing spreadsheet
   • Screenshots of approval workflows
   • SAP approval log export

5. Clicks AI Clarity Check → AI suggests refining "bypassed" to "not consistently applied"

6. Clicks Submit for Review

Workpaper 2: Duplicate Payment Detection

1. Creates a second workpaper using the Data Analysis template
2. Uses sampling module to select 50 payments
3. Tests for duplicate amounts, dates, and vendor combinations
4. Documents zero duplicates found
5. Conclusion: Control is Effective
6. Submits for review

Step 5: Document Finding (Fatima — المدقق)

From Workpaper 1, Fatima creates a finding:

1. Clicks + New Finding → AI Draft Finding
2. AI generates CCCER based on test results:
   • Condition: 16% of invoices > SAR 50,000 processed without dual approval
   • Criteria: AP Policy requires dual approval for all invoices exceeding SAR 50,000
   • Cause: Rush payment override procedure bypasses the standard approval workflow
   • Effect: SAR 2.3M in payments processed with single approval, increasing fraud risk
   • Recommendation: Implement system control to enforce dual approval with no override option for amounts > SAR 50,000
3. AI suggests severity: High (confidence: 87%)
4. AI detects a recurring pattern — similar finding existed in FY2025 AP audit
5. Fatima reviews, adjusts, and saves

Step 6: Review Workpapers (Ahmed — إدارةr)

1. Ahmed opens the Signoff Queue → reviews Fatima's workpapers
2. Approves both workpapers
3. Reviews the draft finding → sends to management for response

Step 7: إدارةment Response (العميل — Finance AP Manager)

1. AP Manager receives notification of the finding
2. Provides management response:
   • "Agreed. We will implement SAP workflow change to prevent override by end of Q2."
   • Action plan owner: AP Manager
   • Target date: June 30, 2027
3. Submits response

Step 8: إنشاء Report (Ahmed — إدارةr)

1. Ahmed navigates to Reports → + New Report
2. Selects the engagement
3. Findings auto-populate from the engagement
4. Clicks AI Generate Executive Summary
5. AI drafts an executive summary highlighting the dual approval gap
6. Ahmed reviews and edits the summary
7. Clicks Submit for Review

Step 9: Approve Report (Sara — الرئيس التنفيذي للتدقيق)

1. Sara reviews the draft report
2. Checks findings, management responses, and recommendations
3. Clicks Approve Report
4. Report moves to Final status
5. Sara clicks Issue & Close → report is distributed and engagement is closed

Result: Engagement is Closed. Finding is tracked for follow-up remediation.

Step 10: Follow-Up (Later — Post-Remediation)

When the AP Manager implements the SAP workflow change:

1. Ahmed creates a follow-up engagement to validate remediation
2. Fatima tests the new control — verifies override is no longer possible
3. Finding status updated to Remediated & Closed

Summary

Step	Actor	Module	Result
1	Manager	Engagements	Engagement created (Draft)
2	CAE	Engagements	Scope approved (Planned)
3	Manager	Engagements	Fieldwork begun
4	Auditor	Fieldwork	Workpapers created
5	Auditor	Findings	Finding documented
6	Manager	Signoff	Workpapers reviewed
7	Client	Findings	Management response
8	Manager	Reports	Report drafted
9	CAE	Signoff	Report approved & issued
10	Auditor	Findings	Remediation verified