A shared language for evidence and review.

The structured, versioned definition of an audit procedure: objective, risk, population, sources, extraction, source hierarchy, calculations, policy, regulation, result logic, severity, approval, output and effective version.

The definition of what is to be tested. Extract, Reconcile and Checks belong inside a Test.

One execution of a Test, recording input versions, Recipe version, engine/model context, execution log and result snapshot. A new Recipe does not rewrite completed Run history.

A value's connection to a file and page/region or sheet/row/cell, with original and normalised values, method, confidence and correction history.

Procedures with explicit scope and criteria. Population coverage concerns eligible records for these tests, subject to evidence and successful processing; it is not complete audit assurance.

The records in scope. Account separately for received, eligible, tested, excluded, processing failures and awaiting evidence. Multiple checks per record have a different denominator from record counts.

How much of the defined population the configured procedure completed. State the denominator, exclusions, unavailable evidence and processing failures.

Sources used to support a procedure. Roles are Population, Primary evidence, Source of truth, Supporting evidence, Reference data and Policy/regulation.

A check result retaining the Traces of compared evidence and the relevant rule and version citation.

A record-level issue identified by a configured check. A failed result needs a typed reason and review; it is not automatically a confirmed finding.

A person's assessment of a result and its evidence, including confirmation, correction, uncertainty and reasoned overrides.

A recorded human decision on a Recipe or conclusion. A Copilot draft or website interaction cannot silently provide approval.

An audit issue grouping one or more related confirmed exceptions, with criteria, condition, cause, impact, recommendation and sign-offs.

The record of scope, procedure, coverage, sources, results, limitations, exceptions, findings and approvals. Draft work is distinct from a reviewed, locked version.

A reusable Recipe template with inputs, checks, outputs, version and approval state; cloned scope still needs engagement-specific review.

The workspace collection of versioned policies/regulations, reference/master data and methodology used as citable sources.

The configured requirement was satisfied.

Evidence establishes that the configured requirement was not satisfied; retain the typed reason.

Required evidence is unavailable. Missing evidence is reported separately unless the configured procedure explicitly defines its absence as a failure.

A reliable conclusion requires a person's judgement.

The rule does not apply to this record. An excluded population record is not automatically a Not applicable check result.

A technical problem prevented execution; this is not a successfully completed check.