Conduct QA Reviews

Quality Assurance (QA) reviews ensure audit work meets professional standards and organizational methodology requirements. QA reviewers examine workpapers, findings, and reports for completeness, accuracy, and compliance.

Starting a QA Review

1. Navigate to Quality → Reviews
2. Click + New QA Review
3. Select the engagement or workpaper to review
4. Choose a QA template (or use a blank checklist)

Review Process

Step 1 — Select Scope

Choose what to review:

• Full Engagement — review all workpapers, findings, and report
• Individual Workpaper — focused review of a single workpaper
• Report — review the draft report for quality

Step 2 — Apply Checklist

Use a QA template with predefined review criteria:

• Each criterion has a Pass/Fail/N/A assessment
• Add comments for each item
• Flag issues requiring auditor follow-up

Step 3 — Document Results

For each checklist item:

• Select Pass, Fail, or N/A
• Add reviewer comments explaining the assessment
• Link to specific workpaper sections if needed

Step 4 — Generate QA Score

The system calculates a QA score based on:

• Number of items passed vs. failed
• Weighted scoring (critical items count more)
• Overall quality rating

Step 5 — Submit Review

• Click Submit Review to finalize
• The review is linked to the engagement
• The engagement lead and manager are notified of results

QA Review Criteria (Examples)

Category	Criteria
Planning	Objectives clearly stated, scope defined, risks identified
Fieldwork	Test procedures adequate, evidence sufficient, conclusions supported
Documentation	Workpapers complete, findings properly structured (CCCER)
Reporting	Executive summary accurate, findings match workpapers
Methodology	Engagement follows approved methodology template

Permissions

Action	QA Reviewer	Manager	CAE
Create QA reviews	✅	✅	✅
Conduct reviews	✅	❌	✅
View QA results	✅	✅	✅
Override QA scores	❌	❌	✅