How-To: Create Workpapers

Workpapers are the primary documentation artifact in AIIA. They record your audit procedures, observations, test results, and conclusions.

Prerequisites

• An engagement must exist and be in Fieldwork stage (or later)
• You must have the Auditor role and be assigned to the engagement

Step 1 — Navigate to the Engagement

Click Engagements → select your engagement → go to the Workpapers tab.

Step 2 — Click "New Workpaper"

Click + New Workpaper to create a new workpaper.

Step 3 — Choose Creation Method

Method	Description
Blank	Empty workpaper — write from scratch
From Template	Pre-populated with methodology-specific structure
AI Generate	AI drafts a workpaper based on scope and test procedures

From Template

1. Select a template from the template library
2. Templates include pre-structured sections:
   • Objective
   • Scope
   • Procedures Performed
   • Population and Sampling
   • Results
   • Conclusion
3. Fill in each section with your audit work

AI Generate

1. Click AI Generate Workpaper
2. Provide context:
   • What control or process you're testing
   • The test objective
   • The engagement scope
3. AI generates a draft workpaper with:
   • Suggested test procedures
   • Expected results framework
   • Conclusion template
4. Review and edit before saving

Step 4 — Complete Workpaper Details

Field	Required	Description
Title	✅	Descriptive name (e.g., "WP-001: AP Duplicate Payment Testing")
Content	✅	Markdown-formatted workpaper body
Preparer	Auto	Current user
Reviewer	Recommended	Assigned reviewer for signoff
Status	Auto	Starts as "Draft"
Linked Controls	Recommended	Controls being tested
Linked Evidence	Recommended	Supporting evidence files

Step 5 — Write the Workpaper

The workpaper editor supports:

• Markdown formatting — headers, bold, italic, lists, tables
• Evidence embedding — drag-and-drop files directly into the editor
• Cross-references — link to other workpapers, findings, or controls
• Tables — structured data presentation
• Code blocks — for SQL queries, scripts, or technical details

Step 6 — Attach Evidence

1. Click + Attach Evidence or drag files into the evidence area
2. Each file is automatically:
   • Virus scanned
   • SHA-256 hashed
   • Timestamped
   • Linked to the workpaper
3. Add a description for each evidence file

Step 7 — Submit for Review

When the workpaper is complete:

1. Click Submit for Review
2. Select the reviewer (if not pre-assigned)
3. The workpaper moves to In Review status
4. The reviewer receives a notification

SoD Enforcement

You cannot review your own workpaper. The system blocks self-review to enforce Segregation of Duties.

Step 8 — Reviewer Actions

The reviewer can:

• Approve → workpaper moves to "Reviewed" status
• Request Changes → workpaper returns to "Draft" with reviewer comments
• Add review notes visible in the workpaper activity log

Expected Result

After approval, the workpaper is locked from further editing (without creating a new version). The signoff chain shows the preparer and reviewer with timestamps.

Best Practices

1. Use clear, objective language — avoid subjective statements
2. Reference evidence — every conclusion should be supported
3. Use the template — ensures consistent structure
4. Number your workpapers — use a consistent naming convention (WP-001, WP-002)
5. Write conclusions last — ensure all testing is complete before concluding
6. Let AI review your work — use the clarity check before submitting

Related Documentation

• Test Procedures → — structured test execution
• Upload Evidence → — evidence management
• AI Writing Assistant → — AI-powered writing help
• Version History → — track changes