The scoreboard, honestly: the hard targets, how often each one is actually looked at,
and the quiet human signals that never make it onto a dashboard.
Workpaper Rework Rate
The percentage of your submitted workpapers that come back with significant review notes requiring substantial changes.
Target · <10% rework rate after first reviewYou submit 10 workpapers for review. If only one comes back with major corrections needed, that's a 10% rework rate. We want you to get it right the first time, or at least very close.
Audit Section Completion within Budget
How often you complete your assigned audit sections (e.g., Accounts Payable, Cash) within the allocated time budget.
Target · 90% of sections completed within ±5% of budgetIf the cash section is budgeted for 40 hours, you should aim to finish it in 38-42 hours. Going over budget too often means we're less efficient, and frankly, it costs us money.
Timeliness of Review Note Clearance
The speed at which you address and clear review notes from your Senior Auditor or Manager.
Target · 95% of review notes cleared within 48 hoursA Senior Auditor sends back your work with comments on Tuesday morning. You should have those addressed and resubmitted by Thursday morning. We can't let things pile up.
Accuracy of Data Extraction & Analysis
The correctness of data pulled from ERP systems and the accuracy of analyses performed (e.g., sampling, reconciliations).
Target · Fewer than 2 material errors per audit engagementYou pull a list of invoices for testing. If that list is missing 10% of invoices or has incorrect dates, that's a material error. We need to trust the data you're working with.
Quality of Documentation
How clear, concise, and complete your workpapers are, allowing a reviewer to understand the purpose, procedures, and conclusion without asking for clarification.
- Your workpapers consistently get 'green ticks' for completeness and clarity. Reviewers rarely need to ask 'what did you do here?' or 'where did this number come from?'. You're telling a clear story with your evidence.
Proactive Issue Identification
Your ability to not just follow the audit program, but to spot potential control weaknesses or unusual transactions that weren't explicitly on the list.
- You bring up potential issues to your Senior Auditor before they even spot them. You're asking insightful questions during walkthroughs that uncover hidden risks. You're not just executing
- you're thinking.
Collaboration & Support to Juniors
How well you informally guide and support new joiners or interns, helping them get up to speed and unsticking them when they're stuck.
- New joiners often come to you with questions before their Senior. You're patient and clear in your explanations. Your Senior Auditor notices that the interns you've worked with are performing better.
Professional Scepticism in Practice
Your consistent demonstration of a questioning mind, seeking corroborating evidence and not taking explanations at face value.
- You're asking 'how do you know?' or 'can you show me the evidence?' rather than just nodding along. You challenge discrepancies respectfully. You dig deeper when something doesn't quite add up, even if it's a small amount.