Day 1: Preparing Audit Evidence for AI Review

Audit Objective and Evidence Scope

• Link evidence to audit objective
• Define criteria before reviewing documents
• Separate relevant from background material
• Identify evidence gaps explicitly

Evidence Inventory and Source Control

• Record source owner and date
• Distinguish original from copied evidence
• Track versions of supporting documents
• Protect confidential audit material

Evidence Reliability Assessment

• Assess independence and source quality
• Compare evidence from multiple origins
• Check completeness and period coverage
• Flag unsupported management assertions

Day 2: Strengthening Working Papers and Findings

Working Paper Structure

• State purpose procedure and conclusion
• Reference evidence to each procedure
• Separate preparer and reviewer actions
• Use consistent indexing and cross-references

Exception and Finding Analysis

• Group exceptions by common cause
• Assess significance against criteria
• Separate isolated from systemic issues
• Link findings to verified evidence

AI-Assisted Drafting of Findings

• Draft condition criteria cause effect
• Avoid conclusions beyond evidence
• Use neutral factual audit language
• Flag uncertainty needing more testing

Day 3: Governing Audit Quality and Traceability

Audit Evidence Verification

• Recheck AI summaries against originals
• Confirm samples support stated conclusion
• Validate calculations independently
• Remove fabricated references or facts

Review Notes and Resolution Tracking

• Capture reviewer questions clearly
• Assign owners for note resolution
• Link responses to new evidence
• Close notes only after verification

Audit File Quality Pack

• Confirm traceability from finding to evidence
• Check completion of required reviews
• Document unresolved scope limitations
• Prepare file for quality assessment

• Case analysis applying Audit Objective and Evidence to realistic work
• Hands-on workshop developing Working Paper Structure with evidence
• Peer review challenging Review Notes and Resolution against clear criteria
• Final lab producing Audit File Quality Pack for workplace use