Workpapers & Review
Agents prepare documentation as they work, Senior Auditor Agents raise review notes, and an Independent QA Agent checks the file before anything is finalised.
Across 38 Order to Cash workpapers: procedures complete, evidence supports conclusions, and review notes are cleared on all but two. One observation is blocking finalisation — the deficiency severity judgment on EX-119 still needs recorded human approval.
Workpaper index
| Workpaper | Engagement | Preparer | Reviewer | Notes | Exceptions | Updated | Status |
|---|---|---|---|---|---|---|---|
Credit memo secondary approval testing WP-R2C-014 | ENG-101 | Tessa | Dev | 2 | 1 | 12 min ago | In review |
Contract review for revenue conclusions WP-R2C-002 | ENG-101 | Tessa | Dev | 0 | 0 | 3 hrs ago | Prepared |
Monthly revenue analytic review WP-FCR-003 | ENG-101 | Tessa | Dev | 0 | 0 | Yesterday | Reviewed |
Aged AR key report validation WP-IPE-005 | ENG-101 | Tessa | Dev | 1 | 0 | 6 hrs ago | In review |
NetSuite privileged access review WP-ITGC-004 | ENG-102 | Rowan | Dev | 1 | 2 | 42 min ago | In review |
Change management testing WP-ITGC-009 | ENG-102 | Rowan | Dev | 0 | 0 | 1 day ago | Prepared |
Terminated user access testing WP-ITGC-017 | ENG-102 | Rowan | Dev | 0 | 3 | 2 days ago | QA complete |
Vendor master additions testing WP-P2P-008 | ENG-101 | Kai | Dev | 1 | 2 | 5 hrs ago | Draft |
Full-population credit memo analytic WP-AN-077 | ENG-101 | Nova | Morgan | 0 | 7 | 6 min ago | Draft |
Review notes
Document why the returns queue population was not separately stratified before sampling.
Confirm human approval of the deficiency severity conclusion is captured before finalization.
Evidence of completeness for the privileged role listing needs a parameters screenshot.
Reference the independent re-performance of report logic in the conclusion.
Extend procedures to the 14 potential duplicate vendor pairs identified by analytics.
Program completion
Order to Cash