Scenario: PBC Evidence Collection

This walkthrough demonstrates the evidence collection workflow between auditors and audit clients via the PBC portal.

Step 1: Create PBC Requests (Auditor)

1. Navigate to PBC → + New Request
2. Create requests:
   • "Provide AP aging report for Q1 2027" — Due: March 15
   • "Provide vendor master data changes log" — Due: March 15
   • "Provide bank reconciliation for January 2027" — Due: March 20
3. Assign to: Finance AP Team
4. Link to: AP Audit Engagement
5. Click Send Requests

Step 2: Client Receives Notification

1. AP Manager receives email notification
2. Clicks link to open the Client Portal
3. Logs in with portal credentials

Step 3: Client Uploads Evidence

1. Client sees 3 pending requests
2. For each request:
   • Click the request
   • Upload the requested document
   • Add a comment: "AP aging as of March 31, 2027"
   • Click Submit
3. Status changes from "Open" to "Submitted"

Step 4: Auditor Reviews Evidence

1. Auditor receives notification of submissions
2. Opens each submitted item
3. Reviews the uploaded file
4. For adequate evidence: Click Accept
5. For inadequate evidence: Click Reject with comment: "Please provide the detailed breakdown by vendor, not just the summary"

Step 5: Client Re-Submits

1. Client sees the rejected item with reviewer comments
2. Uploads the detailed version
3. Re-submits

Step 6: Evidence Linked to Workpaper

1. Accepted evidence auto-links to the engagement
2. Auditor attaches evidence to relevant workpapers
3. Chain-of-custody is maintained: uploader, timestamp, hash

Result

Request	Status	Time to Respond
AP Aging Report	✅ Accepted	2 days
Vendor Master Changes	✅ Accepted	2 days
Bank Reconciliation	✅ Accepted (2nd attempt)	5 days