Audit Finding Write-up Agent

Audit findings must be clear, backed by evidence and consistent, and writing them well takes time at the end of fieldwork. This agent takes the test results and evidence for each tested control and drafts each finding in your standard structure: condition, criteria, cause, effect and recommendation. It checks that every element is supported by evidence in the workpapers. Where the cause is not established or evidence is thin, it flags the finding for more work instead of overstating it. It looks for compensating controls in the evidence and then checks the rating against your rating rules. It drafts the request for a management response. You approve findings before they go to the client. Edge case: a failed control with a working compensating control is rated on the real remaining risk, not only the failed test.