> 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-7-relevant-processes.md).
# Module 7: Relevant Processes
The procedures within identifying relevant processes are designed to document the entity’s processes, applications, and internal controls in a structured way within the audit file.
In this module, understanding is obtained of how processes operate within the organisation, which applications are used, and which controls contribute to the entity’s internal control environment. The overall objective is to support the auditor’s `Entity Insights`.
In this module, we will create a process, to which procedures are automatically linked. We will then link applications and document internal controls.
### Identifying Processes
1. Navigate to `Procedures` using the navigation menu.
2. Go to the phase `Initial Risk Assesment` and open the procedure `Identification and documentation of relevant processes` step.
3. Create a new `Process` by clicking the add process button, and make the process specific to this training. Choose from the template catalogue or create from scratch.
4. If desired, link the process to one or more `Financial Statement Line Items`.
5. If desired, link the process to a `Risk` that you have already created.
6. The process you created will then appear under `Context-Specific data` within the procedure step.
7. Navigate back to the `Procedures` overview.
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8. For the process you created, standard procedures are automatically added and linked to the process. These procedures can be found under the relevant process section.
This allows you to build a structured set of procedures that is tailored to the client being audited.
### Identifying Applications
1. Within `Procedures`, navigate to the `IT Environment` procedures.
2. Open one of the two procedure steps within `IT Environment`.
3. Check whether the document request under `Sources` in the top-right corner was uploaded during `Module 3: Sources`.
If this has not yet been done, upload the source and make sure it is fully indexed so that Engyon can generate AI references.
4. Navigate back to `Documentation` and click `Generate References`.
5. Based on the generated references, create an `Source system` by clicking the button. For example: `Microsoft 365`.
### Linking Processes and Applications and Documenting Internal Controls
1. Navigate to the `Entity Insights` page to view an overview of all created processes and applications.
2. Click the title of the process you created to open the process detail screen.
3. Within the process, you will see the standard procedures that were automatically created when you created the process.
4. Click the link source systems button to link previously created applications to the process.
> **Note:** To link an `Application` to a `Process`, the application must apply to at least the same audit units as the process.
5. Then create a new `Internal Control` for the process by clicking the add internal control button.
6. Create a new control and select an appropriate `Type`.
* To create an `Application Control` or an `IT-Dependent Manual Control`, at least one application must first have been created and linked to the process.
* This is not required for a `Manual Control`.