> 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/training/training-english/module-2-group-audits.md).

# Module 2: Group Audits

Group audit engagements within Engyon consist of audit units (which may contain one or more legal entities). An audit unit groups procedures and data objects that are applicable to a specific part of the group audit. This makes it possible to clearly identify which insights were obtained within each audit unit and how those insights were subsequently addressed throughout the audit.

In this module, we will create audit units for our audit and explore how audit units can be used to indicate where within the group audit an inherent risk factor applies.

### Creating Audit Units

1. `Auditor` Navigate to `Settings` and then open the `Audit Units` tab in the top-right corner.
2. `Auditor`  Under `Actions`, click `+` for `Fictiva Holding` and assign the accountant relationship `Group Auditor`.
3. `Auditor`  Repeat the same step for `Fictiva Dochter`.
4. Once connected the Audit Units are shown like this. You can always arrange the units by clicking on the 6 dots ![](/files/7pZqi4R0ik0wdd6ofRht)and change the ordering through drag and drop.

   > **Tip:** If a separate auditor's report is required for an entity, a separate engagement can be created and linked by clicking the link engagement button. Procedures and data objects from the group engagement can then also be applied to the linked engagement. This step is not required for the training.

### Navigating Between Audit Units

4. `Everyone`  In a group audit engagement, a group icon![](/files/pOwA3lYSxcpqOxp0CsvJ) appears next to the auditname in the top-left corner. You can use this selector throughout Engyon to navigate between different entities and audit units.