Process-owner inquiry
Attribute each explanation to the person who gave it and note the period discussed. Keep inquiry language separate from procedures the auditor actually performed.
Speak the walkthrough. Preserve the evidence trail.
Dictation can help an auditor capture a process owner’s explanation while it is fresh. The draft still needs attribution, evidence status, exact exception wording, and the firm’s workpaper review. A polished sentence is not audit evidence by itself.
Start with a task the team actually does, then review the output in its real destination.
Attribute each explanation to the person who gave it and note the period discussed. Keep inquiry language separate from procedures the auditor actually performed.
Record what was seen on screen or in person, including the date and system. Do not turn one observation into a conclusion about the whole period.
List samples, reconciliations, or approvals still to inspect. Preserve “not yet received” and similar qualifiers through cleanup and formatting.
Separate inquiry, observation, inspection, and work still pending while dictating. Name the process owner and the period covered.
Read back negations, counts, dates, and control deficiencies against source material. Flag any cleanup that changes a conclusion.
Put the final note into the firm’s designated workpaper system with the normal reviewer and retention process.
Keep “said,” “observed,” and “have not inspected” distinct. Do not let an optional AI formatter turn an unperformed procedure into a performed one. Save the reviewed note in the approved engagement system.
Use a fictional control walkthrough with an inquiry, one observation, one exception, and one unperformed procedure.
Dictate into a draft outside the live engagement file. Label source, time, and procedure while recording so the draft has enough context for review.
Compare raw and formatted versions for changed exception language, altered counts, missing negations, or conclusions unsupported by the test.
Move only the reviewed result into the approved workpaper system with normal attribution and reviewer sign-off.
Inspect app history, clipboard copies, backups, and optional formatter routing before allowing client information.
Local speech recognition is only one part of a confidential writing workflow.
Begin with a fictional engagement and the firm’s approved device and app. A signed-build and destination review comes before client content.
Inspect SuprFlow’s local history, clipboard managers, backups, logs, and the destination app’s own sync or retention path.
The reviewed optional Cloud API mode sends transcript text and a prompt to a configured provider. Obtain engagement and firm approval before enabling it.
Stop the trial if the tool repeatedly converts inquiry into observation, drops exceptions, changes sample sizes or negations, or makes review slower than drafting. A clean transcript does not establish sufficient appropriate audit evidence; the underlying procedures and workpaper controls still do that.
A dictated note records what the auditor wrote. Evidence sufficiency depends on the underlying procedure and documentation; inquiry alone may not support a conclusion.
Only within the firm’s approved configuration and with human review. Compare material wording with the raw statement before filing.
In the engagement’s approved workpaper system, with the firm’s attribution, review, and retention controls.
Professional rules and product behavior vary by firm, jurisdiction, configuration, and release. Use fictional content for evaluation until your policy owner approves real data.
Start with a fictional purchase-approval walkthrough above. Check the signed app, selected processing path, final wording, and destination with your policy owner.
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