Procedures with real test structure
Each procedure carries an objective, scope area, test steps, sampling methodology, sample size and expected evidence, and can be linked to a control, requirement, risk, asset or third-party engagement.
Audit Fieldwork
Audit fieldwork that links every test, sample and workpaper to evidence
Fieldwork is where an engagement produces evidence. Record each procedure with its test steps, sampling and result, attach evidence to workpapers, and put every procedure through review before it supports a finding.
Fieldwork record chain
Procedure plannedObjective, scope area, test steps and expected evidence defined
TestedSampling method and sample size recorded with the test result
Workpaper preparedWork performed documented, with linked evidence and assertions relied on
Returned for reworkReviewers can return a procedure to the auditor with comments
ReviewedAccepted by a reviewer and ready to support findings and sign-off
Fieldwork review states in OrviQ: pending, in review, reviewed or returned.
Fieldwork Capabilities
Procedures, workpapers and review in one engagement record
Fieldwork sits inside the audit engagement, between planning and sign-off.
Results that mean something
Results are not tested, satisfactory, exceptions noted, unsatisfactory or not applicable. Exceptions noted is not a soft unsatisfactory, so a reader can tell a control with two exceptions from one that did not operate.
Workpapers tied to evidence
Workpapers record the work performed and link to evidence records and the assertions relied on, with preparer and review details, so the conclusion can be traced to what supports it.
The fieldwork workflow
From planned test to reviewed workpaper
Every step is recorded against the engagement and attributed to a named person.
1. Plan the procedure
Set the objective, scope area, test steps and the evidence you expect to see.
2. Assign an auditor
Name who performs the test and which control, requirement or risk it addresses.
3. Sample and test
Record the sampling methodology, sample size and the test performed.
4. Record the result
Capture the test result, the conclusion and a summary of any exceptions.
5. Document the workpaper
Link evidence records and the assertions relied on to the workpaper.
6. Review
A reviewer accepts the procedure or returns it with comments before it supports a finding.
Honest by design
Fieldwork supports a conclusion, and a person reaches it
OrviQ records the work and the review. It does not issue the opinion.
Assurance is not inferred
A satisfactory result is the auditor's recorded judgement on the evidence, not a score produced by the platform.
Review is a separate step
Procedures move through review states, so work performed and work accepted are never the same fact.
Evidence stays linked
Workpapers point to the evidence and assertions they rely on, instead of copying them into a separate file.
Connected Mesh
Related capabilities
Demonstration
See audit fieldwork in OrviQ
Walk through procedures, workpapers and review with our audit specialists.