Engagement Summary ENG-2026-001 · Order to Cash – Core Process Review
- Engagement Code
- ENG-2026-001
- Engagement Title
- Order to Cash – Core Process Review
- Origin
- From Annual Audit Plan (AAP)
- Year / Period
- 2026 · Q2
- Main Location
- Head Office, Jakarta
- Audit Team
- Lead Auditor: [Name]; Team Members: [Name 1], [Name 2]
Select a tab above to view content.
Dashboard, Overview, Planning, Fieldwork, Reporting, Follow-up, or History.
Status Lifecycle & Progress
KPI Singkat
Planning Readiness Checklist
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Audited Objects
Completed
–
-
Objectives & Scope
In Progress
Scope belum disetujui auditee.
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Work Program
In Progress
–
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Timeline
Not Started
–
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Approval
Not Started
–
Special Flags
Active flags shown in color; not applicable shown greyed.
Engagement Header
Annual Audit Plan Item
Assurance over Order-to-Cash process; coverage of key controls, systems, and data flows. Aligned with annual risk assessment.
View Annual Audit Plan ItemScope & Audited Objects (High-Level)
| Audited Object | Type | Risk Rating | Keterangan |
|---|---|---|---|
| Order to Cash – Core Process | Process | High | End-to-end O2C; key controls and systems |
| ERP – Order Management Module | System | Medium | Core system for order entry and fulfillment |
| Revenue Recognition – Data Object | Entity | High | Critical for financial reporting |
| Branch – Jakarta Pusat | Branch | Low | Sample branch in scope |
| Integration – O2C to GL | System | Medium | Interface and reconciliation controls |
Meta Information
Select a planning sub-process above.
Level 3+ child steps will be implemented as steppers/accordions inside each panel.
Background & Objective
Engagement: ENG-2026-001 – Audit of XYZ Process
Describe the context, background, and objective of this audit engagement.
Document editor will appear here
This document contains the formal background and objective for this engagement.
Allocate Resources (Audit Team)
Define the audit team for this Ad-Hoc engagement.
Team assignment
Capacity Overview
Audited Objects
Select objects from the Audit Universe for this engagement.
Audit Universe
| Select | Object Type | Object Name | Risk Rating | Owner | Region |
|---|---|---|---|---|---|
| Process | Order to Cash – Core Process | High | Finance Director | Head Office | |
| System | ERP – Order Management Module | Medium | IT Operations | Head Office | |
| Entity | Revenue Recognition – Data Object | High | CFO | Head Office | |
| Branch | Branch – Jakarta Pusat | Low | Branch Manager | Jakarta | |
| System | Integration – O2C to GL | Medium | IT Integration | Head Office |
Selected Objects
Define Scope – Audited Objects
Refine the detailed scope for each object from the Annual Audit Plan.
In-Scope
Out-of-Scope
What will NOT be covered in this engagement (per object or overall).
Preliminary Risk & Control Assessment
Capture key risks, related controls, and preliminary risk ratings per object.
Risk–Control Matrix
| Risk Description | Category | Cause | Consequence | Control Description | Control Type | Control Frequency | Control Owner | Inherent (L / I) | Residual | Reference |
|---|---|---|---|---|---|---|---|---|---|---|
| Incorrect revenue recognition leading to misstated financials | Financial | Manual journal entries; judgment errors | Material misstatement; regulatory breach | Review of revenue journals by senior accountant | Monthly | Finance Controller |
Linked risk register ID: RR-001 Linked control ID: CTRL-045 |
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| Unauthorised access to order data | Operational / IT | Weak access controls; shared accounts | Data breach; fraud | Role-based access; quarterly access review | Quarterly | IT Security |
Linked risk register ID: RR-012 Linked control ID: CTRL-089 |
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| Reconciliation failures between O2C and GL | Financial | Interface errors; lack of monitoring | Unreliable reporting; audit findings | Automated reconciliation; exception review | Daily | Finance Operations |
Linked risk register ID: RR-018 Linked control ID: CTRL-102 |
Develop Work Program
Define test procedures per key control / area.
Work Program Matrix
| Area / Key Control | Procedure name / description | Test Type | ToD: Expected evidence | ToE: Sample basis + pass/fail criteria | Procedure type | Linkage |
|---|---|---|---|---|---|---|
| Revenue journal review (CTRL-045) |
Related Risk: Select / View Related Control: CTRL-045 Related Objective: Coverage mapping |
|||||
| Access review (CTRL-089) |
Related Risk: Select / View Related Control: CTRL-089 Related Objective: Coverage mapping |
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| Reconciliation (CTRL-102) |
Related Risk: Select / View Related Control: CTRL-102 Related Objective: Coverage mapping |
Allocate Timeline
Plan key dates per phase and per object/area.
Timeline
| Object / Area | Assigned Auditor | Planning Complete | Fieldwork Start | Fieldwork End | Reporting Draft | Reporting Final | Follow-up Start | Follow-up End | Dependencies / Constraints |
|---|---|---|---|---|---|---|---|---|---|
| O2C – HQ | Andi Pratama | ||||||||
| Branch A – Sales | Dewi Kurnia | ||||||||
| ERP – Order Module | Eko Wijaya |
Global buffer settings
Document & Review Planning
Review the consolidated planning document and feedback.
Planning document summary
- Background & Objectives View details
- Team & Roles View details
- Audited Objects & Scope View details
- Risk & Control Assessment View details
- Work Program View details
- Timeline & Resources View details
Version & audit trail
| Version | Last updated by | Last updated at | Status |
|---|---|---|---|
| v2 | Andi Pratama | 2026-04-10 11:30 | For Review |
| v1 | Andi Pratama | 2026-04-08 09:15 | Draft |
Approval Planning
Submit and approve the planning package.
Submission
Status: Planning – Draft / Pending Approval
Lead submits planning for approval.
Approver Actions
Approval log
| Action | By | Date / time | Comment summary |
|---|---|---|---|
| Approved | CAE (Hana Putri) | 2026-02-03 14:45 | Proceed as requested. |
| Submitted | Andi Pratama | 2026-02-02 09:30 | — |
All actions are recorded in the engagement History.
Lock Planning & Move to Fieldwork
Lock the planning and change engagement status.
Lock status
Current planning status: Approved
Once locked, planning becomes read-only except via Change Request.
Lock action
- Planning becomes read-only.
- Engagement status changes to "Fieldwork".
Planning Change Request
For significant changes after lock, a change request must be submitted.
| Request ID | Requested by | Date | Status |
|---|---|---|---|
| PCR-001 | Andi Pratama | 2026-05-10 | Pending |
| PCR-002 | Dewi Kurnia | 2026-04-20 | Approved |
| PCR-003 | Eko Wijaya | 2026-04-15 | Rejected |
Fieldwork
Execute tests, record findings, and manage meetings.
Entrance Meeting
This entrance meeting is managed in Collaboration Activities › Meetings.
ENG-2026-001 – Entrance Meeting
- Date & time
- 2026-04-22, 09:00–10:30
- Participants
- Auditors: Andi Pratama, Dewi Kurnia; Auditee: Finance Controller, Process Owner; Others: CAE (optional)
- Status
- Completed
Testing
| Area / Procedure | Test Type | Status | Assigned to | Last updated |
|---|---|---|---|---|
| Verify senior accountant review of revenue journals | ToD | Done | Andi Pratama | 2026-04-28 |
| Test quarterly access review process | ToE | In Progress | Dewi Kurnia | 2026-05-02 |
| Test automated reconciliation and exception review | ToE | Not started | Eko Wijaya | — |
Findings
| Finding ID | Title | Risk Rating | Status | Owner | Target Date |
|---|---|---|---|---|---|
| F-ENG-001 | Revenue journal review not consistently documented | High | In Progress | Andi Pratama | 2026-06-15 |
| F-ENG-002 | Access review exceptions not escalated | Medium | Open | Dewi Kurnia | 2026-06-20 |
| F-ENG-003 | Reconciliation follow-up delay | Low | Open | Eko Wijaya | 2026-06-25 |
Exit Meeting
This exit meeting is managed in Collaboration Activities › Meetings.
This will create a meeting in Collaboration Activities › Meetings with this engagement as context.
Meetings for this Engagement
These meetings are stored in Collaboration Activities › Meetings and filtered by this engagement.
| Meeting Type | Title | Date | Status |
|---|---|---|---|
| Entrance | ENG-2026-001 – Entrance Meeting | 2026-04-22 09:00 | Completed |
| Exit | ENG-2026-001 – Exit Meeting | 2026-06-10 14:00 | Scheduled |
| Other | ENG-2026-001 – Follow-up discussion | 2026-05-15 11:00 | Completed |
Reporting Overview
Summary of issues, ratings, and draft/final report status. Links to detailed reporting content can be added here.
Follow-up Overview
Overview of agreed actions and their implementation status across all objects in this engagement.
Review Comments
Please clarify sample size for CTRL-089 access review.
Reply · ResolveSample set to 15 users as per policy. Updated in v2.
Reply · Resolve