Introduction

Audit queries are an integral part of the audit process, serving as formal means of seeking clarifications or supporting documentation from the auditee. However, traditional methods of communicating audit queries—typically through emails or physical documents—often result in delayed responses, lack of tracking, and inefficient follow-up mechanisms. To address this operational bottleneck, we have developed a Google Workspace-based Automated Audit Query Communication System that enhances audit quality, ensures timely responses, and provides a complete audit trail.

Problem Statement

In a typical audit engagement, the following issues are frequently encountered:

1. Missed or Ignored Audit Queries: Clients often miss responding to emails, leading to delays, unresolved queries, and disputes.
2. No Standard Tracking System: Query management is often scattered across spreadsheets, emails, and calls, without a centralized status tracker.
3. No Evidence of Communication: It becomes difficult to prove whether the query was sent, when it was followed up, or if the client responded.
4. Human Errors in Response: Clients inadvertently change the Query ID or mismatch the reference, leading to loss of linkage with the original query.
5. Manual Reminder Hassles: Auditors spend valuable time manually tracking and following up on open queries.

Solution Overview

We have built a fully automated, cloud-based query management system using:

1. Google Sheets – as a central audit query tracker with real-time status and validations.
2. Google Forms – to collect client responses through prefilled links.
3. Google Apps Script – to automate reminders, form generation, and data validation.

This system not only reduces human errors but also ensures that all audit communications are time-stamped, structured, and review-ready.

Implementation Workflow

Step 1: Query Initiation

1. Auditor enters the query in the Google Sheet.
2. A unique Query ID is auto-generated (e.g., AQ-20250606-001).

Step 2: Automated Prefilled Response Link

1. A prefilled Google Form link is generated with the Query ID.
2. This link is emailed to the client directly from the system.

Step 3: Client Response

1. Client opens the form with the Query ID already filled.
2. Client provides the response and optionally uploads supporting documents.
3. Submission is auto-logged in the master Google Sheet.

Step 4: Review and Closure

1. Reviewer comments are added in designated columns.
2. Query cannot be closed unless “Reviewed By” and “Review Comments” are filled.
3. Once complete, the status is changed to "Closed".

Step 5: Automated Reminders

1. System sends reminders to clients every 48 hours with pending queries, with date and status tracking.
2. Where the client has responded but the auditor has not taken any action to close/ reopen the query, system sends reminders to the auditor’s team member who created the query.
3. No manual follow-up needed—full audit trail maintained.

Key Features

1. Unique Query ID – Each query is automatically assigned a query ID making tracking easier.
2. Automated Email Reminders – Configurable periodic follow-ups.
3. Mandatory Reviewer Checks – Prevents premature or incomplete closures.
4. Evidence Trail – All communications and submissions are timestamped.
5. Central Dashboard – Real-time view of open, pending, and closed queries.

Benefits

Relevance to Standards on Auditing (SAs)

This workflow aligns with key requirements of Indian auditing standards:

1. SA 230 (Audit Documentation) – Ensures documentation of all communications.
2. SA 500 (Audit Evidence) – Captures client responses and documents as audit evidence.
3. SA 265 (Communicating Deficiencies) – Streamlines structured reporting and feedback from clients.

Conclusion

The Automated Audit Query Communication System addresses long-standing pain points in audit execution. It is cost-effective, easily scalable, and fully compliant with ICAI standards. More importantly, it brings professionalism, transparency, and efficiency to audit communication—elevating both audit quality and client experience.