> For the complete documentation index, see [llms.txt](https://engyon.gitbook.io/engyon/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://engyon.gitbook.io/engyon/en/how-to-guides/audit/roll-forward-an-audit.md).
# Audit roll forward
Roll forward an audit to a next financial year.
In Engyon, you can easily roll forward audits from one financial year to the next. In this process, permanent client files, general ledger accounts with mapping, general ledger account groups, inherent risk factors, risks, procedures, processes, and applications from the existing audit are taken to the newly created audit.
To do this, go to Options → Organisation in the left menu and click on Audits at the top right. Then use the step forward icon (:forward-step:, tooltip `Roll forward`) on the right side of the relevant audit to roll it forward.
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It is not possible to roll forward a coupled audit (an audit created from the group audit of the parent company) directly from the audit menu. To roll it forward anyway, you must roll forward the audit of the parent company. During this process, you can indicate that the coupled audit should also be included (see below).
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#### General roll forward settings
In the roll forward menu, you indicate the following in the General tab:
**Audits****:** Here you select which existing audits within the group audit you want to roll forward. You also see how many credits this costs. The top (main) audit of the parent company must always be rolled forward. The underlying coupled audits are enabled by default. You can disable them by clicking the trash icon (:trash:) behind the name of the coupled audit.
In the Work package column, you choose the work package for each audit and, if requested by the package, the Accounting standard (for example NL GAAP Categorical or NL GAAP Functional). This choice only applies to the new audit; the original standard remains in the existing audit. The procedures from the previous work package do not come across one-for-one. A procedure is included only when the chosen work package also contains that procedure.
In the External ID column, you fill in the engagement number of the new audit for each audit, including each coupled audit. If you leave the field empty, Engyon generates an external ID.
**Settings:** Enter the start and end date of the audit period (the financial year) of the newly created audit. By default, the dates from the original audit are taken and automatically increased by one year. You can also manually set these dates to an **earlier** financial year, for example if you first complete the most recent audit and then roll back to earlier years.
Additionally, you can indicate whether you want to include the general ledger accounts, including the mapping to financial statement line items, in the roll forward.
#### Risks and inherent risk factors
In the Risks tab, you indicate for each audit to be rolled forward which inherent risk factors (IRFs) and risks you want to include. You select these by clicking them. Selected IRFs and risks get a green border with a check mark. With Select all, you can select all IRFs and risks at once.
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When you roll forward an IRF to which a risk is linked, and you also roll forward that risk, the IRF and the risk remain linked to each other in the new rolled-forward audit.
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#### Entity insights
In this tab, you indicate which processes and (client) applications you want to roll forward. For all processes and applications you include, the internal controls and IT general controls created therein are also automatically rolled forward.
#### Permanent client files
Documents provided by the client and marked as *permanent* are also rolled forward. To make a client document permanent, open the file (for example via the Sources screen in the left menu or from a procedure) and set the Permanent setting under Details to **Permanent**.
It is not possible to mark audit documentation as permanent.
#### Permanent file requests
Default file requests from the work package are already available in the new audit. Manually added file requests (+ Request a document) are only included if you turn on Permanent in that screen. By default, a request is off.
Permanent **files** are only included once you have also set the file itself to permanent (see above). The file request must exist in the new audit (work package or copied permanent request).
#### Start roll forward
Once all settings have been checked and correctly configured, click Start at the bottom to start the roll forward process.