---
sourceDocument: Australia Governance, Risk, and Compliance
sourceDocumentLink: https://www.servicenow.com/docs/r/pt-BR/governance-risk-compliance

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    - australia

ft:locale :

    - pt-BR

ft:publication_title :

    - Australia Governance, Risk, and Compliance

ft:clusterId :

    - grc

bundleId :

    - grc

workflow :

    - Technology


---

# Audit observations

# Audit observations {#ariaid-title1}

* Versão de lançamento: Australia
* 
* Atualizado 12 de mar. de 2026
* 
* ![](https://www.servicenow.com/docs/portal-asset/ico-clock) 2 min. de leitura

Audit observations are the results of an audit. As an important part of the audit
report, audit observations represent the results of reviews, analysis, interviews, and
discussions.

Audit observations are used to bring significant issues to the attention of audit managers.
Observations are logged in the system. For example, if a bank's operations are being audited,
then the audit observations are based on evidence about how the bank's operations perform against
the audit criteria. During control testing, interviews, and walkthroughs, audit observations are
recorded. An audit user can create an observation from an engagement if the engagement is not in
the Follow Up or Closed states. An observation can also be created from all types of audit
tasks.

After the auditor completes the audit, the auditor then presents the audit observations to the
audit managers. By using the audit observations, the auditor can present a summary of problems,
discoveries, and recommendations. The audit team reviews the observations to determine if the
observation is a reportable issue. The audit team can also determine if the observation can be
tracked as a recommendation, an observation, or a best practice.  
In its life cycle, an audit observation moves through the following states:

1. Draft
2. Review
3. Respond
4. Finalize
5. Closed
{#audit-observations__ol_kyr_jz2_4nb}  
The workflow of an observation is as follows:

1. An audit user with the role sn_audit.user creates an observation.
2. The observation creator assigns respondents and peer reviewers to the observation. The respondents are the entity owners and control owners. The peer reviewers are the auditors and audit leads of the engagement.
3. The observation creator can request a peer review of the observation. In that case, the following then happens.
   1. The peer reviewer gets a notification to perform the peer review. The peer reviewer can view the task under AuditObservationsMy Pending Peer Reviews.
   2. The peer reviewer completes the review.

   {#audit-observations__ol_ayc_hrq_3nb}  
   Nota:  
   When a peer review is requested, the state remains as Draft but the substate changes to the Peer review requested substate.
4. The observation creator can also request a review. The reviewer can be an audit manager or the audit lead.
   1. The reviewer gets a notification to perform the review. The reviewer can view the task under AuditObservationsMy Pending Reviews.
   2. The reviewer can either request a revision of the observation or request a response from the respondent. The reviewer can also provide feedback in the Results section by selecting the appropriate option.
   {#audit-observations__ol_jc1_krq_3nb}
5. If the reviewer requested a response from the respondent, then the respondent responds to the observation by navigating to AuditObservationsMy Pending Response.
6. The observation moves to the Finalize state.
7. The observation is closed and an issue is created.

{#audit-observations__ol_yn1_psz_dnb} Figura 1. Audit observations workflow