Managing Findings and Recommendations
The controller completes the work program by entering:
• findings
Findings are the results of the assessment of collected audit evidence. They indicate non-compliances or opportunities for improvement.• recommendations
A recommendation describes what must be done to correct non-compliance detected during testing.Managing findings
Creating a finding
Findings are accessible from compliance activities.
The objective is to establish, for an organization at a given moment, findings on compliance of a system related to determined audit criteria.
Differences from these criteria can be detected. These differences should be recorded in finding.
The finding should precisely and honestly reflect test activities, obstacles encountered and unresolved questions.
To create a finding:
1. Expand the tree of your work program.
2. Click the icon of the activity concerned and select New > Finding.
The finding appears in the work program tree as well as in the properties of the finding.
Saving compliance evidence
You can connect documents to illustrate a finding.
To add a document as an attachment:
1. In the tree of the work program of a test, select a finding to which you wish to add a document.
2. Expand the Attachments section.
3. Click New.
The business document creation window opens.
A business document is a document whose content is independent of the MEGA repository. These documents can be MS Word, MS Powerpoint, or other files. A report (MS Word) generated on an object can become a business document.4. Indicate the business document name.
5. In File Location, click the Browse button.
The File Location dialog box appears.
6. Click Browse and select the file.
7. Click Upload.
8. Click OK.
The document appears in the list of documents attached to the finding. It is owned by the test of the finding. You can therefore also see it in the Documents tab of the test.
Managing recommendations
Controllers meet to review findings and information collected during test activities The resulting conclusions can indicate a need for recommendations.
The same recommendation can be connected to several findings of the same compliance mission.
For more details, see Recommendation Workflow.To create a recommendation:
In the properties page of a finding, expand the Recommendations section and click the New button.The recommendation appears in the section.
To define properties of the recommendation:
1. Select the recommendation and click Property.
2. If necessary, modify its Name and Owner.
By default the owner is the recommendation creator.3. Select a possible Correspondent.
The correspondent of the recommendation is a person responsible for following up global implementation of recommendations.4. Click OK.
You can also specify for each recommendation:
• a Steering Calendar: used for sending reminders to the person responsible for a recommendation so that they can indicate action plan progress.
A steering calendar for monthly reminder of progress is supplied by default.• a Priority
• a implementation Date Limit
• a Scope
• Entity
• Risk
• Process