An audit request list becomes unreliable when filenames change, questions are paraphrased, and no one can identify the reviewed version. A virtual assistant can control the request log, evidence handoff, approvals, and delivery record. Auditors, control owners, legal teams, and management retain all judgments about scope, sufficiency, privilege, and representation.
Virtual assistant for audit evidence request coordination workflow
Record the request ID, exact requester wording, audit area, period, due date, evidence owner, reviewer, confidentiality class, source system, delivery channel, and status. Keep one row per request or clearly defined subrequest so partial delivery does not look complete.
PCAOB AS 1105 on audit evidence explains relevance, reliability, and the need to address contradictory information within the audits it governs. The coordinator supports the chain of custody but does not determine whether evidence is sufficient or appropriate.
Keep coordination separate from judgment
Use received, clarified, assigned, evidence collected, owner reviewed, legal review, approved for delivery, delivered, follow-up received, and closed. Preserve original exports and identify transformations. Do not create missing evidence, alter dates, suppress contradictory records, or answer a control question for its owner.
Run an owned exception queue
Escalate unclear scope, unavailable owners, sensitive personal data, legal holds, privilege concerns, conflicting reports, and requests for direct system access. Record a scope clarification from the requester in the same thread as the original question.
Close with reviewable evidence
Close when the approved evidence set, reviewer, delivery timestamp, recipient confirmation, follow-up response, and final status are retained under the engagement rules. The compliance operations guide supports ownership, while document control supports version integrity.