Upload and Organize Evidence

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Overview

Evidence is critical to audit quality and defensibility. This guide walks you through uploading and organizing evidence in SmartHubs to create a well-structured audit file.

Step-by-Step Instructions

1
Prepare Your Evidence
Organize files and use consistent naming conventions.
2
Navigate to the Procedure
Open the audit procedure where you want to upload evidence.
3
Upload Files
Use the upload feature to add evidence files to SmartHubs.
4
Link to Procedure
Associate evidence with the specific procedure it supports.
5
Organize in Folders
Create folders and organize evidence logically.
6
Document Relationships
Add descriptions explaining what evidence shows.

Detailed Steps

Step 1: Prepare Your Evidence

Before uploading to SmartHubs, organize and prepare your evidence files:

File Formats: Convert to standard formats (PDF, Excel, Word). Avoid proprietary formats if possible
File Names: Use clear, descriptive names following your organization's naming convention
File Size: Large files can be split or compressed if they exceed size limits
Redaction: Redact sensitive information (passwords, personal data, etc.) if needed
Scans: If scanning documents, ensure scans are legible and complete
Verification: Double-check files are accurate and complete before uploading

Recommended File Naming Convention: [Date]_[Area]_[DocumentType]_[Description]
Example: 20260205_Finance_BankReconciliation_January2026

Step 2: Navigate to the Procedure

Open the audit project and select the procedure where you want to upload evidence:

From the Audit Project, locate the Work Program section
Find the specific procedure you've been executing
Click to open the procedure details

Step 3: Upload Files

Use SmartHubs' file upload feature:

Click the "Upload Evidence" or "Add Attachment" button
You can typically upload files by:
- Clicking "Browse" and selecting files from your computer
- Dragging and dropping files directly into the upload area
- Selecting multiple files at once (batch upload)
Select the files you want to upload
Click "Upload" or "Confirm" to begin the upload process
Wait for the upload to complete (you'll see a confirmation message)

Tip: Upload evidence as you gather it during execution, not in one large batch at the end. This reduces the risk of file loss and ensures evidence is documented contemporaneously.

Step 4: Link to Procedure

After uploading, link the evidence to the procedure:

The uploaded files will appear in the procedure's Evidence section
SmartHubs automatically links evidence to the procedure you uploaded from
You can view all evidence linked to a procedure in one place
If evidence should be linked to multiple procedures, you can add cross-references

Step 5: Organize in Folders

Create folder structures to organize evidence within your audit project:

Create folders by procedure (Folder 1.1, 1.2, 1.3, etc.)
Within each folder, create subfolders by evidence type:
- Design Evidence (process descriptions, system configuration)
- Operating Evidence (samples tested, results)
- Transaction Evidence (specific transactions examined)
- Management Response (confirmations, explanations)
Ensure folder naming is consistent across all audit projects
SmartHubs may allow you to organize evidence within procedures or at the project level

Step 6: Document Relationships

Add descriptions to evidence to explain its purpose and relationship to the procedure:

Add a description or annotation to each evidence file explaining:
- What the evidence shows
- How it supports the testing objective
- The source and date of the evidence
- Any relevant context (e.g., "January 2026 reconciliation")
Reference evidence in your procedure work documentation in the embedded editor
Link evidence to findings if it supports a finding

Evidence Management Best Practices

Linking Evidence to Findings

When documenting findings, link the supporting evidence:

Create the finding in SmartHubs
When documenting the finding, link to the evidence that supports it
This creates a clear chain from evidence to finding to recommendation

Managing Large Evidence Files

If you have very large evidence files:

Compress files using ZIP or similar before uploading
Extract relevant portions if uploading only part of a large dataset
Consider whether the entire file is necessary or just key excerpts
Document where complete files are stored if portions are uploaded

Evidence Retention

Plan for evidence retention and archival:

SmartHubs stores evidence files for the retention period defined by your organization
Highly sensitive evidence may require special handling or access restrictions
Permanent files (policies, organization charts) can be referenced year-to-year without re-uploading

Common Evidence Types in Internal Audit

System Screenshots: Screenshots showing system configuration, settings, or audit trails
Data Exports: Exported data showing transaction populations, samples, or analysis results
Spreadsheets: Testing workpapers, sample selection, analytical procedures
Documents: Scanned policies, procedures, approval documentation
Reports: System-generated reports showing control operation or exceptions
Interview Notes: Documentation of interviews with process owners
Process Documentation: Flowcharts, process narratives, system walkthrough documentation
Management Confirmations: Emails or letters confirming control operation or responses to inquiries

Next Steps

Once evidence is uploaded and organized:

Continue uploading evidence as you execute other procedures
Document findings based on evidence found during testing
Managers and reviewers will use evidence to validate findings and procedures

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Your evidence is now organized and linked in SmartHubs, creating a permanent audit file that supports your conclusions and procedures.

SmartHubs Documentation