Evidence Flows

workflow

Substantive Testing & Data Analytics

Runs on an existing Audit engagement (`audit`) already scoped to one or more significant FSLIs; enriches it, never re-creates it. Inputs: the scoped FSLI(s) (`fsli.balance`, `fsli.assertions`, `fsli.significant`) and a source-system extract per population under test. Named deliverables: the validated population record, the reproducible sample draw, the whole-population analytics results, and the FSLI assertion conclusion (`fsli.rationale`). Handoff: fraud risk and journal-entry testing (the fraud-risk-je-testing workflow) once every exception is dispositioned and the assertion conclusion is recorded.

In catalog since 2026-09-17T22:28:00Z · Last changed 2026-10-04T21:48:26Z (791ff2dd3a45)

Record JSON · Open in map · Data retrieval guide

Catalog revision: 791ff2dd3a45707290badee660f185e514d15f1cf518908628f425c2f2c56ee4. A connection does not establish full coverage.

Attributes

domain
audit
department
internal-audit
lineOfDefense
assure

Details

teams
  • internal-audit
domains
  • audit
standards
  • iia-2024
  • sox
sourceTemplateId
workflow-library:substantive-testing-data-analytics
releaseId
sha256:89df0fe9c7cd1ecd63cbf1a5dad5b1347b6df20e05c070d4eba5ecb0991f94d9
canonicalUrl
https://evidenceflows.com/workflows/all/?w=substantive-testing-data-analytics
capabilities
  • audit-testing
mappingStatus
mapped
lineOfDefense
assure
controls
  • UC-AUDIT-11
  • UC-AUDIT-13
  • UC-AUDIT-14
roleIntegrity
activityCount
0
ermPhases
    lineRoles
      serviceModes
        warnings

          Source

          No record-specific source URL is provided.

          Download workflow template · Release: sha256:89df0fe9c7cd1ecd63cbf1a5dad5b1347b6df20e05c070d4eba5ecb0991f94d9

          Connections