How do you guys document the code reviews for automated control tests that you perform?

My team tests controls using R scripts and can make nice documentation for non-technical teams using RMarkdown, but I haven’t seen anything too comparable for other languages. I know about Jupiter for Python (personally think it isn’t very nice looking though), other than that I’m curious how people are documenting shell scripts, SQL, etc.

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Usually just create big comment blocks in the code itself

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Should really avoid code reviews unless you can speak to every line. There are so many other ways to get completeness that I code review should be last resort.

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Yeah I don’t understand KPMG 1’s comment.

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You need to document the control activity in the code. If a control says that something is automated to do something… you need to markup what the script is that triggers the activity, where does the script pull data from, what is the output. Leverage flowcharts/system diagrams help.

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