Curious what other firms do - If your client has no idea how pull changes or access do you go out of your way to research and help them figure out how to do it or do you draft a finding since they can't manage their own system?

likesmart
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External audit/attestation - finding
Internal audit/consulting - of course you might want to help

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This is key.

We work in the service industry. We go out of our way.

likesmart

You need to be concerned as to the type of client. (Public or private) and the independence standards you used to accept the work. If the client can’t figure it out, could be a material weakness or significant deficiency in internal control which may have to be reported to those charged with corporate governance.

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Definitely an exception for the competency and authority attribute

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Do you have the right contact?

Of course, if nobody in the company knows then I don't see how your system would be effective anyway. No way any kind of UAR or change review would ever pass if they can't export a list.

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Might be a finding that they aren’t actively monitoring for changes… but yes if you’re internal you show them how and then you get them to start documenting

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