[
  {
    "id": "1",
    "workpaperId": "WP-FY26Q1-001",
    "auditName": "Employee Expenses Management",
    "auditArea": "Policy & Procedure Compliance",
    "scopeDetail": "Review employee travel claims, reimbursement approvals, policy exceptions, and supporting bills.",
    "auditor": "Mintu Dominic",
    "samples": "Employee expenses data for the period of April 2026 - Mar 2027",
    "workpaperNotes": "The Internal Audit team conducted a walkthrough of the employee expense management process covering initiation, approval, reimbursement, and accounting. Key risks identified include duplicate claims, delayed approvals, and non-compliant expenses.",
    "documentName": "Employee_Expenses_Report_FY2026-27.xlsx"
  },
  {
    "id": "2",
    "workpaperId": "WP-FY26Q1-002",
    "auditName": "Procurement Audit FY 2026",
    "auditArea": "Vendor Approval Process",
    "scopeDetail": "Assess vendor onboarding, quotation comparison, approval matrix, and PO issuance controls.",
    "auditor": "Aklesh Kumar",
    "samples": "Vendor master data and purchase orders from Jan 2026 - Dec 2026",
    "workpaperNotes": "Reviewed procurement controls related to vendor onboarding, quotation comparison, approval workflow, and PO issuance. Noted delays in approvals and incomplete vendor documentation.",
    "documentName": "Procurement_Vendor_Report_2026.xlsx"
  },
  {
    "id": "3",
    "workpaperId": "WP-FY26Q1-003",
    "auditName": "IT Security Audit",
    "auditArea": "User Access Management",
    "scopeDetail": "Review user provisioning, deactivation, privileged access, and password policy compliance.",
    "auditor": "Ravi Shankar",
    "samples": "System user access logs and role matrix as on Dec 31, 2026",
    "workpaperNotes": "Reviewed system access provisioning, deactivation process, privileged user access, and password compliance. Identified inactive users with active access.",
    "documentName": "IT_Access_Review_2026.xlsx"
  },
  {
    "id": "4",
    "workpaperId": "WP-FY26Q1-004",
    "auditName": "Payroll Audit Q1",
    "auditArea": "Salary Processing Accuracy",
    "scopeDetail": "Validate payroll calculations, attendance integration, deductions, and approval controls.",
    "auditor": "Priya Menon",
    "samples": "Payroll registers for Apr 2026 - Jun 2026",
    "workpaperNotes": "Verified payroll calculations, attendance integration, deductions, and approval workflow. Exceptions noted in overtime approvals and manual adjustments.",
    "documentName": "Payroll_Q1_2026_Report.xlsx"
  },
  {
    "id": "5",
    "workpaperId": "WP-FY26Q1-005",
    "auditName": "Inventory Audit 2026",
    "auditArea": "Stock Reconciliation",
    "scopeDetail": "Compare physical stock counts with ERP balances and review reconciliation procedures.",
    "auditor": "Arun Kumar",
    "samples": "Inventory ledger and physical count sheets for FY 2026",
    "workpaperNotes": "Compared physical stock counts with ERP balances. Variances observed in selected warehouse locations due to delayed stock postings.",
    "documentName": "Inventory_Reconciliation_2026.xlsx"
  }
]