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5. CONSTRUCTIVE FEEDBACK & AREAS FOR GROWTH
To prepare for a progression to Audit Manager, Rebecca should focus on the following developmental areas:
Strategic Delegation to Staff Auditors:
Rebecca is an elite individual contributor, but she occasionally performs routine
substantive testing or control walkthroughs herself to guarantee quality. She must practice delegating these foundational
tasks to the Staff Auditors, shifting her bandwidth toward reviewing their workpapers and managing the overall engagement
budget.
Executive-Level Reporting:
While Rebecca’s audit reports are incredibly detailed and technically sound, they can be
overwhelming for non-accounting executives (e.g., the Board of Directors or Audit Committee). She should focus on distilling
complex findings into concise, risk-based executive summaries that highlight bottom-line impacts and strategic
recommendations.
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6. FUTURE AUDIT PLAN & GOALS (FY2027)
Goal 1 (Pre-Implementation Audit):
Serve as the Lead Auditor for the upcoming Q2 Enterprise Resource Planning
(ERP) cloud migration, advising on the design of automated controls prior to the system go-live.
Goal 2 (Certification):
Obtain the Certified Information Systems Auditor (CISA) credential by Q3 to formalize her
expertise in auditing automated IT Application Controls (ITAC).
Goal 3 (Departmental Training):
Design and lead a bi-weekly training seminar for the internal audit staff on utilizing
Alteryx for continuous controls monitoring and advanced substantive testing.
Goal 4 (Engagement Management):
Take full ownership of the Q4 inventory observation and costing audit from planning
through final report issuance, managing a team of two staff auditors.
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7. OVERALL ASSESSMENT & RECOMMENDATION
Rebecca Hayes is an exceptional Senior Internal Auditor whose rigorous testing methodologies, mastery of SOX compliance,
and innovative use of data analytics have significantly strengthened our corporate control environment. Her ability to identify
financial risks and drive sustainable process improvements makes her a vital asset to the firm. Rebecca is highly
recommended for the maximum allowable merit increase, full performance bonus payout, and is placed on a targeted
development track for Audit Manager.
Rebecca Hayes, CPA
AUDITOR ACKNOWLEDGMENT • AUGUST 31, 2026
David Linus
AUDIT PARTNER / DIRECTOR • AUGUST 31, 2026
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WORKPAPER REF: WP-2026-AR
INTERNAL AUDIT & ASSURANCE SERVICES
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