Constellations is a visual diagram that enables users to
visualise the relationships between the key elements identified in an audit
engagement.
In order for the Constellations to be fully utilised, we need
to:
- Import and map our working trial balance. The dollar value of an
FSA will determine how big the “node” will be and also help determine which FSA
items are material.
- Add Risks, Controls and Reportable Items to the engagement file;
and
- Link up the Associations.
Constellations, by default, will always present the
relationships between the FSAs (yellow) and Business Cycles (purple). The
Pervasive risks (orange) will be presented, by default, as orphans.