Who is this article for?

Users who need to understand Audit Coverage.

No special access or permissions are required.

The audit coverage feature provides a dynamic matrix summary that tracks audits across your defined universe, highlighting gaps in current coverage by displaying an expandable cross-tabulation of entities and processes.

1. Viewing the audit coverage matrix

The system presents audit coverage as an expandable and collapsible cross-tabulation of entities and processes. You can select single or multiple periods as required using the Navigator.

The matrix contains a row for each organisational unit and a column for each process area. Each cell within the matrix represents the intersection of one auditable entity and one process, which is rolled up through the hierarchy of organisational units and process areas when the matrix is collapsed.

2. Understanding colour coding

The cells in the audit coverage matrix use colour coding to indicate coverage status:

• Red indicates entity and processes which do not yet have an audit planned
• Green shows entity and processes which have an audit planned
• Yellow indicates cells with intermediate coverage percentages

The summary will show composite coverage numbers. For example, 75% indicates that only three-quarters of the entity and process cells currently have audits.

3. Expanding and collapsing the matrix

You can expand and contract the organisation structure and processes on the screen as required.

Use the 1, 2, 3 buttons to expand the detail to a level of the hierarchy. Individual row or column headers may be clicked to expand and collapse detail.

Note: There is the potential to overwhelm the screen if you try to display too much information. Use the appropriate navigators to display only the universe records required.

4. Filtering the summary

The summary can be filtered by period, active state and audit type.

5. Reviewing past and present periods

By selecting a past or the present period, management can see what audits were carried out and where. This ensures that the company is being thoroughly audited.

6. Configuring matrix options

The matrix provides several configuration options to customise the view:

The available options include:

• Planning Risks
• Specific Risks (when selected the Specific Risk Rating icon will become available)
• Coverage
• Progress

7. Setting specific risk rating options

When Specific Risks is selected, the following options become available:

• If Local Matrices has been enabled in system settings then Local and Group options will be displayed
• Inherent Score or Residual Score
• Internal Assessments or External Assessments
• All or Principal Risks

8. Configuring value display options

The value options control what information is displayed in each cell:

• Count shows the number of audits in each cell
• Coverage shows the percentage of entity and process cells covered by an audit
• Progress milestone can be configured with a progress value
• None displays no numbers

9. Accessing audit details

Click on any of the cells on the matrix and the audits associated with this cell are displayed in the data grid. You can launch an audit or edit its properties as required.