What problem does it solve? Turning raw exceptions from audit working papers into formal, defensible audit findings is slow and inconsistent. This Skill standardizes the process by enforcing the 5C structure (Criteria, Condition, Cause, Consequence, Corrective action), a High/Medium/Low rating scale, and a consolidated findings register. ## Core Features & Use Cases - 5C Finding Drafting: Writes each finding with objective conditions, cited criteria, root-cause analysis (5-Whys), consequences, and measurable corrective actions with owners and deadlines. - Severity Rating & Escalation: Rates findings High/Medium/Low with documented justification, and applies the roll-up rule (3+ Medium findings with the same root cause may merge into one High finding). - Findings Register: Produces one file per finding plus a summary table tracking code, title, rating, source working paper, and auditee response status. - Use Case: After fieldwork confirms an exception in a working paper, ask the assistant to convert it into a formal finding; it verifies evidence linkage, drafts the 5C content, rates severity, and records the auditee's response. ## Quick Start Convert the confirmed exception in working paper WP-03 into a formal 5C audit finding with a severity rating and corrective action.
