The Findings module manages the complete lifecycle of audit observations — from initial documentation through management response, remediation, follow-up testing, and closure.
What Is a Finding?
A finding represents a gap between what should happen (criteria) and what is happening (condition). AIIA uses the CCCER framework for structured finding documentation:
| Component | Description | Example |
|---|
| Condition | What is happening | "15% of payments lack proper approval" |
| Criteria | What should happen | "Policy requires dual approval for all payments > SAR 50,000" |
| Cause | Why the gap exists | "System approval routing was misconfigured after ERP upgrade" |
| Effect | Risk/impact of the gap | "SAR 2.3M in payments processed without proper oversight" |
| Recommendation | How to fix it | "Reconfigure approval routing and perform retrospective review" |
Key Capabilities
| Capability | Description |
|---|
| CCCER Framework | Structured finding documentation |
| Severity Rating | Critical, High, Medium, Low classification |
| Management Response | Integrated response workflow |
| Action Plans | Remediation tracking with owners and due dates |
| Escalation | Automated escalation for overdue items |
| Follow-Up Testing | Validate that remediation is effective |
| Recurring Detection | AI identifies patterns across engagements |
| Version History | Full version control for finding revisions |
Finding Lifecycle
Severity Classification
| Severity | Description | Timeline |
|---|
| 🔴 Critical | Significant risk to the organization; requires immediate action | 30 days |
| 🟠 High | Material weakness requiring prompt attention | 60 days |
| 🟡 Medium | Control gap that should be addressed | 90 days |
| 🟢 Low | Minor improvement opportunity | 180 days |
AI-Assisted Finding Documentation
| Feature | Description |
|---|
| Draft Finding | AI drafts CCCER components based on test results |
| Severity Suggestion | AI recommends severity based on impact analysis |
| Recurring Detection | AI identifies similar findings from past engagements |
| Recommendation Generation | AI suggests remediation approaches |
| Language Review | AI checks for clarity, objectivity, and blame-free language |
Getting Started
- Document Findings → — Create your first finding
- Action Plans → — Set up remediation tracking
- Track Remediation → — Monitor progress
- Escalation Rules → — Configure automatic escalation
- Follow-Up Testing → — Validate remediation
- Field Reference → — Complete field documentation