Workflow Engine
State machines and signoff chains governing audit lifecycle transitions.
Engagement States
Workpaper States
Finding States
Report States
Signoff Chains
How Signoff Works
- A governed record reaches a signoff point
- The system identifies the required signers based on role hierarchy
- Each signer reviews and approves/rejects
- SoD rules prevent conflicting signoffs
- All signoffs are audit-logged with timestamps
SoD Rules
| Conflict | Rule |
|---|---|
| Preparer = Reviewer | ❌ Blocked |
| Author = Approver | ❌ Blocked |
| Creator = Final Signoff | ❌ Blocked |
Gate Checks
Gate checks prevent premature phase advancement:
| Gate | Condition |
|---|---|
| Draft → Planned | Scope document complete, methodology selected |
| Planned → Fieldwork | Kickoff meeting held, team assigned |
| Fieldwork → Reporting | All workpapers in "Reviewed" status |
| Reporting → Review | Report draft complete with all sections |
| Review → Final | CAE signoff obtained |