Exceptions

An exception is created when a sample item fails a testing attribute. Exceptions are the raw evidence of control weaknesses — they may or may not become formal findings.

Creating an exception

Exceptions are created automatically when you mark a test result as Fail:

1. In the testing sheet, select Fail for an attribute
2. A dialog prompts you to enter an exception comment — describe what you observed
3. The exception is recorded with the sample item reference, attribute name, and your comment

Viewing exceptions

Exceptions for a procedure are listed in the procedure detail page. Each shows:

• Sample item reference
• Attribute that failed
• Comment — your description of the issue
• Status — Open, Resolved, or Escalated

Escalating to a finding

If an exception represents a significant issue:

1. Click Escalate to Finding on the exception
2. LOQI pre-fills a finding form with the exception details
3. Complete the finding using the 5 C's framework
4. The exception is linked to the finding for traceability

Extracting exceptions from documents

LOQI can also extract exceptions from uploaded evidence documents:

1. In the procedure detail, select documents to analyze
2. Click Extract Exceptions
3. The AI reads the documents and identifies potential exceptions
4. Review the extracted items and confirm which to add

AI extraction is a starting point

The AI identifies potential issues based on the document content. Always verify extracted exceptions against the actual evidence.

Merging exceptions

If multiple exceptions relate to the same issue:

1. Select the exceptions you want to merge
2. Click Merge
3. Choose a primary exception — the others are consolidated into it

What's next

• Findings — Manage formal audit findings
• Evidence Requests — Request supporting documents