User Guide — Auditor

As an Auditor, you execute the hands-on audit work — creating workpapers, running test procedures, collecting evidence, documenting findings, and leveraging AI to enhance your productivity.

Your Role in AIIA

Area	Responsibility
Fieldwork	Execute test procedures and document results
Workpapers	Create, edit, and submit workpapers for review
Evidence	Collect and upload supporting evidence
Findings	Document exceptions using CCCER framework
Sampling	Select and test samples from populations
AI Tools	Use AI companion for drafting, analysis, and research

Daily Workflow

Starting Your Day

1. Check assigned engagements — Open Engagements and view your active assignments
2. Review workpaper feedback — Check for reviewer comments on returned workpapers
3. Check PBC responses — See if clients have submitted requested evidence
4. AI Companion — Ask "What should I focus on today?" for prioritized task suggestions

Core Workflow

Key Tasks

Writing Workpapers

1. Navigate to your engagement → Workpapers tab
2. Click + New Workpaper → choose From Template for consistency
3. Fill in each section:
   • Objective — What you're testing
   • Scope — Boundaries of your test
   • Procedures — Steps performed
   • Population & Sampling — How you selected items
   • Results — What you found
   • Conclusion — Your professional judgment
4. Attach evidence files
5. Click Submit for Review

AI Shortcuts:

• Click AI Draft to auto-generate a conclusion based on your results
• Click AI Clarity Check to review language before submitting
• Click AI Summarize Evidence to get a summary of uploaded documents

Documenting Findings

When you identify an exception during testing:

1. Click + New Finding from the workpaper
2. Use the CCCER framework:
   • Condition — What's happening (the issue)
   • Criteria — What should happen (the standard)
   • Cause — Why it's happening (root cause)
   • Effect — What's the impact (risk)
   • Recommendation — How to fix it
3. Set severity: Critical, High, Medium, Low
4. Link to the workpaper and evidence
5. Submit for manager review

AI Shortcuts:

• Click AI Draft Finding to generate CCCER components from test results
• Click AI Suggest Severity for a recommended severity rating
• Click AI Check Recurring to see if similar findings exist in past engagements

Collecting Evidence

1. Direct upload — Drag files into the workpaper evidence area
2. PBC request — Send a formal request to the audit client via PBC module
3. Screenshot — Use browser tools to capture screenshots
4. Every file is automatically:
   • Virus scanned
   • SHA-256 hashed
   • Timestamped
   • Linked to the workpaper

Using AI Effectively

What You Want	What to Ask the AI
Research past audits	"Show me findings from previous AP audits"
Draft a conclusion	"Draft a conclusion based on my test results"
Summarize a document	"Summarize this uploaded policy document"
Check your writing	"Review this workpaper for clarity and objectivity"
Find related controls	"What controls address unauthorized access risks?"
Suggest test procedures	"Suggest test procedures for accounts payable"

Permissions Summary

Permission	Access
Workpapers	Create, edit, submit for review
Findings	Create, edit draft findings
Evidence	Upload, view
Sampling	Create and execute samples
AI Companion	Full access to AI tools
PBC	Create requests, accept evidence
Universe	View only (create with Manager approval)
Reports	View only

Tips for Success

1. Let AI draft first — generate a draft, then refine with your expertise
2. Link everything — cross-reference workpapers, evidence, and findings
3. Use templates — consistency saves review time
4. Write conclusions last — complete all testing before concluding
5. Reference evidence — every conclusion should point to specific evidence
6. Ask the AI — "Have I covered everything?" catches gaps before review