> 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/risks/recording-processes-applications-and-internal-controls.md).
# Recording processes, applications, and ICs
### **Related information**
If you have little experience with Engyon, we recommend you first read the information on the following pages:
* [Training module 7: Inzicht in processen](/engyon/en/training/training-english/module-7-relevant-processes.md)
* [Training IT Audit](/engyon/en/training/it-audit-training.md)
### Adding processes
1. You create a process by clicking File request definitions in the '*Entity insights*' screen or in the procedure '*Identification and recording of relevant processes*' (within 'Initial risk assessment');
2. Next, you indicate whether you want to create a predefined process from the template catalog or start with an empty template;
3. Give a name and description to the process;
4. Indicate whether the process is performed by a service organisation and whether it is an estimation process;
5. Link the process to one or more audit units and, if desired, to one or more financial statement line item(s);
6. Link the process if desired to a risk you have already created. You only see the risks that fit the chosen audit units and financial statement line items. If you change those, the list updates.
7. For the process you have created, standard procedures are automatically added within the Understanding processes procedure that are linked to the process.
8. By clicking on the title of the process in the 'Entity insights' screen, you open the process detail screen in which you can see, among other things, the (standard) created procedures, linked applications and internal controls. At the top right of the process detail screen, you can add an extra procedure (such as design description (empty)) via Procedure. The order of procedures on a process is fixed in the work package and cannot be changed manually.
9. By clicking manage applications, you can link previously created applications (see below) to a process.
> **Note:** to link an application to a process, the application must at least be applicable to the same audit units as the process. If an audit unit is missing, set it on the application first, under Applicable audit units. Several applications do not add up: each application must itself cover every audit unit of the process, or it is not in the list.
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**A link that no longer fits**\
An application, risk, or internal control that is already linked to the process but no longer fits stays in the list so you can untick it. Saving while it is still ticked is refused.
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**Difference between process from catalog or empty template**\
A process created from the catalog contains an 'understanding the process' procedure, in which you must record the design of the process divided into standard predefined process steps. For a non-standard process, you get an empty procedure called 'design description (empty)' for this, which you can still fully define yourself, such as giving a name, instruction and activities.
For a standard process, you cannot add activities. If you want to create a process for which a template is available, but you want different activities/process steps in the template, it is better to create a process based on an empty template.
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### Adding applications
1. You add a (client) application by clicking the Source system button in the 'Applications' menu at the bottom left of the 'Entity insights' screen or in one of the two procedures under 'IT environment';
2. Give the application a name (required) and optionally a description, version, supplier, linked audit units and processes. You only see the processes for which the application has all the audit units. You cannot choose an audit unit of an archived audit;
3. By clicking on the title of the application in the 'Entity insights' screen, you open the application detail screen. There you change the details, the `Applicable audit units` and the `Processes` of the application. An archived process, or an audit unit of an archived audit, that is already linked stays in place. You cannot remove it or add it again;
4. Within an application, you can link supporting IT General Controls (ITGCs) by clicking manage supporting ITGCs. See further the [IT Audit training module](/engyon/en/training/it-audit-training.md) for more information about this.
### Deleting an application
1. Open the application detail screen and go to the Recording tab.
2. At the top right, click on the trash bin icon (:trash:).
3. Confirm `Are you sure you want to delete this application?` An application control or IT-dependent control that is left with no application or no process is deleted with it. The confirmation then names those internal controls. It also names an ITGC for which this was the last application. That ITGC stays.
### Deleting an ITGC
You delete an ITGC from the detail screen. This is also possible if the application is already gone and you no longer open the ITGC via manage supporting ITGCs.
1. Go to Procedures.
2. Above the procedures is the label `IT general control` with the name of the ITGC. Click on the icon go to (:arrow-up-right-from-square:, tooltip `Go to`).
3. You arrive at the Design Conclusion tab. At the top right, click on the trash bin icon (:trash:) and confirm `Are you sure you want to delete this ITGC?` A supporting internal control that is then linked to nothing else is deleted with it. The confirmation names those internal controls.
### Creating Internal Controls and linking ITGCs
1. By clicking Internal documents within a process, you can link an already created internal control to the process or create a new one. Internal controls already linked to the process are ticked. An application control or IT-dependent control is only shown when the process uses all applications of that control. Unticking an internal control that is not linked to another process deletes it;
2. When creating an internal control, you fill in the name and optionally a description. You select the type (application control, manual control or IT‑dependent control). For an *application control*, you also choose the subtype (boundary, input, processing or output). Furthermore, you indicate the character of the internal control (preventive, detective or corrective) and for an application control or IT‑dependent control, the related applications. If you later change the type to application control or IT-dependent control, every process of that internal control must use the linked applications. Otherwise the old type stays.
3. Within an application control and IT‑dependent control, you can link supporting IT General Controls (ITGCs) by clicking manage supporting ITGCs within the internal control. You see the ITGCs that share at least one application with the internal control, also when the internal control uses another application the ITGC does not cover. For each ITGC, you can then record design, existence and operating effectiveness. See further the [IT Audit training module](/engyon/en/training/it-audit-training.md) for more information about this.
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**Audit units linked to ITGC, applications and processes**\
The audit units linked to an **ITGC** must at least match the audit units linked to the **application(s)** to which the ITGC is linked.\
This ensures that all audit units of the application(s) are fully covered by the ITGC.\
\
And the audit units linked to an **application** must at least match the audit units linked to the **processes** to which the application is linked.\
This ensures that all audit units of the process(es) are fully covered by the application(s).
To widen the audit units of an application and of a linked ITGC at the same time, remove the link first. The ITGC has to cover the audit units of the application, and an application under Supporting applications has to cover the audit units of the ITGC. On the ITGC, open the Design tab, click Manage applications next to Supporting applications, and untick the application. Then set the same Applicable audit units on the ITGC and on the application, and link the application again.
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