Before beginning work, thoroughly review the procedure assigned to you:

• Read the procedure title and description to understand what's being tested
• Review the testing objective—this explains what you're trying to accomplish
• Check the scope—what time period, transactions, or systems are included?
• Note the expected evidence—what documentation should you gather?
• Understand the success criteria—how will you determine if the control is working?

If you have questions about the procedure, ask the audit lead before starting work.

SmartHubs provides an embedded Word editor within each procedure where you document the nature and extent of your work. This is separate from uploading evidence files:

• Click the "Edit Procedure Notes" or "Document Work" option in the procedure
• The embedded Word editor will open, allowing you to format text, add tables, and create a comprehensive narrative
• Use this to document:
  • Who you interviewed (names, titles, dates)
  • What systems or processes you reviewed
  • What transactions or samples you tested
  • Testing methodology and sample selection approach
  • Results of testing and any exceptions found
  • Conclusions reached and basis for those conclusions
• Save your work frequently—the editor saves automatically but manual saves are also good practice

Execute the actual testing based on your procedure:

• For Walkthroughs: Schedule interviews with process owners, review system screens, document the process flow
• For Control Testing: Select samples, examine evidence, test the control operation, document results
• For Data Analysis: Extract data, perform testing, analyze results, document methodology and conclusions
• For Observations: Observe the activity, document what you see, capture supporting evidence (photos if appropriate)

Best Practice: Document your work contemporaneously as you perform testing, not after. This ensures accuracy and prevents forgotten details.

After gathering evidence, upload it to SmartHubs:

• Click "Upload Evidence" or "Add Attachment" in the procedure
• Select the files you want to upload (working papers, data exports, screenshots, etc.)
• Use clear, descriptive filenames following your organization's naming convention
• Link the evidence to this procedure so it's clearly associated
• If uploading multiple files, organize them logically (you can create subfolders if needed)
• Verify files uploaded successfully before closing the procedure

Note: The evidence files you upload are separate from the work documentation in the embedded editor. Together, they create a complete audit trail of your work.

If you identify any findings during the procedure, document them:

• Click "Create Finding" or "Add Finding" in the procedure
• Provide a title that clearly describes the finding
• Document what you found (the condition), what should exist (the criteria), and why it matters (the impact)
• Link the finding to the relevant evidence you uploaded
• Note whether this requires follow-up or testing or if you need to escalate
• Save the finding—it will be available for validation later

Note: Findings will go through a validation process before being included in the final audit report. Document them as you find them.

Once you've finished the procedure:

• Review your work documentation in the embedded editor—is it complete and clear?
• Verify all evidence has been uploaded and linked
• Review any findings and ensure they're properly documented
• Click "Mark as Complete" or "Submit for Review"
• The procedure will move to the manager/reviewer for quality review

Important: Once marked complete, you won't be able to edit the procedure. Make sure everything is ready before finalizing.

Use a clear structure in your embedded editor documentation:

• Testing Overview: Brief summary of what you tested and methodology
• Work Performed: Detailed description of the specific procedures executed
• Results: What you found, including any exceptions or deviations
• Conclusions: Your conclusions based on the testing performed

• Dates and times of work performed (especially for observations)
• Names and titles of people you interviewed or worked with
• Specific system names or process areas reviewed
• Sample sizes and selection methodology
• Any limitations or constraints you encountered
• References to specific evidence files uploaded