Who is this article for?

Administrators who need to understand what entities represent in the audit universe.

Admin access to Universe module is required

This article explains what entities are in Ideagen Internal Audit (Aura) and how they are used to define the scope of audits.

1. Understanding entities

An entity is anything that can be audited within your organisation.

Entities represent the main components of the business and form the foundation of the audit universe. You can arrange entities in a hierarchical structure using a data tree.

2. Reviewing common entity examples

You can create entities to represent different parts of your organisation, depending on what needs to be audited.

Common examples of entities include:

• A department, such as an Information technology department
• A physical location, such as a regional office
• A legal entity, such as a subsidiary company

3. Understanding how entities relate to audits

• An audit is any assignment where work is performed, such as a cyclical audit, risk review, system review, or fraud investigation.
• Audits are carried out on processes that are mapped to an entity. The combination of an entity and its mapped processes defines what can be audited and how audit scope is set.