Specifying Workpapers and Questionnaires
The auditor can:
• create his own workpapers and freely enter text
• create tests based on questionnaires.
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.
Workpapers can be created automatically at generation of the work program. For more details, see Creating work programs automatically.
You can access workpapers:
• from the page of an activity.
• directly from the Work Program tab of the audit
Creating Workpapers
To create a workpaper:
1. Expand the tree of your work program.
2. Click the activity concerned and select New Workpaper.
The workpaper appears in the work program tree as well as in the properties of the activity.
3. Select the workpaper in the work program tree to display its properties.
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. Open the work program of the owner audit of the workpaper.
2. Click the workpaper icon and select Properties.
3. In the Characteristics tab, in the Questionnaire field, select the questionnaire to be applied to the test sample.
A questionnaire template supplied as standard can be applied to the questionnaire.
You can also create a questionnaire template to be able to use the questionnaire on other workpapers. For more details, see Setting up the questionnaire as a template.The selected questionnaire template is duplicated. A warning asks if you want to fill in the questionnaire with questions originating from the template.
The auditor can remove or add questions to the duplicated questionnaire via question groups.
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. Open the work program of the owner audit of the workpaper.
2. Click the workpaper icon and select Properties.
3. In the Sample Size field, select sample size using the arrows, 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 Sample.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. You can also associate evidence, which is an attachment providing additional information on the object tested.
Setting up the questionnaire as a template
Once the test sheets have been generated, you can promote the questionnaire, set it up as a template so as to be able to reuse it for other workpapers.
To set up the questionnaire as a template:
Click the icon representing the workpaper and select Promote questionnaire as template.To promote a questionnaire as a template on a workpaper, you must first have generated the test sample. For more details, see Generating the test sheet.