Specifying Workpapers and Questionnaires
As an auditor, you can:
• create your own workpapers and freely enter text
• create tests based on questionnaires.
Accessing workpapers
You can access workpapers:
• from the page of an activity.
• directly from the Work Program page of the audit
Viewing workpapers
A workpaper comprises points to be checked on a given subject in the course of an audit activity. With the work program you can associate:
• a questionnaire, defining points to be assessed via questions/answers.
• an audit sample, defining the number of objects to be assessed.
Creating Workpapers
To create a workpaper:
1. See Accessing your work program.
2. Expand the tree of your work program.
3. Click the activity concerned and select New Workpaper.
The workpaper appears:
• in the tree of your work program
• In the properties of the activity.
4. Select the workpaper in the work program tree to display its properties.
Workpapers can be created automatically at generation of the work program. For more details, see Generating a Work Program Automatically.Defining questionnaires
Points to be checked on objects in the framework of a workpaper are defined in a questionnaire.
To define the questionnaire of a workpaper:
1. In the properties of the audit that owns the workpaper, open the work program.
2. Open the properties of a workpaper.
3. Create a questionnaire to apply to the test sample.
You can:
• create a questionnaire
• initialize the questionnaire from an existing questionnaire template
Generating the test sheet
The sample defines the number of elements to be tested. In generating the sample, you automatically create its elements. The number of elements created depends on the sample size you previously specified.
Each sample element corresponds to an element to be tested.
To indicate the sample size on a workpaper:
1. In the properties of the audit which owns the workpaper, open the work program.
2. Click the workpaper icon.
3. In the Sample Size field, select sample size, for example "10" if you want the test to be carried out on 10 objects.
To generate the test sheet:
From the work program tree, click the workpaper and select Generate Test sheet.Depending on the previously specified sample size, a message informs you of the number of elements that will be created.
To be able to generate the test sample, you first must have defined a questionnaire. For more details, see Defining questionnaires.When questions have been defined and the sample has been generated, a Test Sheet tab appears in the workpaper properties. Elements to be tested are displayed in rows, and the associated questions in columns.
For each element in the sample, you can enter answers to the questions in columns.