> 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/checks-and-findings/create-a-finding.md).
# Creating a finding
### Creating findings
In Engyon, you can create findings on procedures and financial statement line items (including on audit units that are not in scope). A created finding cannot be linked to multiple processes or procedures. You link a finding to a line item, an audit unit, and a procedure.
* Procedures: for procedures that have an '*in progress*' status, you can create a finding by clicking the icon plus (:plus:) at the activity or at the bottom of the work program on + Finding. If a procedure is already set to waiting for review, then the execution is locked and these buttons are not available; first reopen the execution via Status → reopen execution.
{% hint style="info" %}
Do you see in progress and the label draft? Then the specification has not yet been closed. The icon plus (:plus:) and + Finding only appear after you have clicked Status In progress, chosen close specification, and the specification has been reviewed. See [Status of procedures](/engyon/en/reference/procedures.md#status-of-procedures).
{% endhint %}
\* Financial statement line items: open the overview screen of a financial statement line item by going to the \`Risk Progress\` or the Checks screen (in the navigation bar), click there on the line item on which you want to create a finding (by clicking on the title) and then go to the \`findings\` tab at the top right in the line item and to \`+ Create finding\`.
### Entering corrections for quantitative findings
After creating the quantitative finding, you can create corrections for it. See [corrections](/engyon/en/reference/findings.md#adjustments) on the 'findings' reference page.
### Providing a conclusion for findings
To provide a conclusion for a finding, it must first be closed. To do this, first click `status - in progress` in the finding and then `close specification`. The finding must now be approved by a reviewer. After the finding has been approved by a reviewer, you can click the conclusion field and choose from the following conclusions:
* **Resolved**: the misstatement is corrected in the financial statements (for a misstatement) or the recommendation has been followed (for a deficiency in internal control)
* **Material (include in report)**: the misstatement is not corrected in the financial statements and is individually material and therefore has an impact on the auditor's report to be issued with the financial statements (for a misstatement) or the recommendation has not yet been followed and is to be included in the management letter and/or auditor's report (for a deficiency in internal control)
* **Immaterial**: the misstatement is not corrected in the financial statements and is individually immaterial, impact on the auditor's report to be issued is evaluated at the total level with materiality, or the recommendation has not yet been followed and is not to be included in the management letter and/or auditor's report (for a deficiency in internal control)
Provide a rationale in the explanation field for the conclusion, such as when and by whom the finding was discussed with the client (including with which official) and if the client does not want to correct the misstatement, what the reason for this is.