---
title: Audit Universe Overview
description: "The Audit Universe is the list of every area of the business that can be audited, such as a department, process or supplier. Each area is an **audit entity**. Recording entities in one place lets you see how risky each…"
url: "https://support.symbiant.co.uk/kb/audit-universe-overview/"
updated: "2026-10-30"
category: Audit Basics
---

# Audit Universe Overview

The Audit Universe is the list of every area of the business that can be audited, such as a department, process or supplier. Each area is an **audit entity**. Recording entities in one place lets you see how risky each area is, how long it takes to audit, and which audits and working papers have covered it.

**Note:** **Applies to:** auditors and audit managers. To add an entity, see [Creating an Audit Entity](https://support.symbiant.co.uk/kb/creating-an-audit-entity/).

## How the Audit Universe Fits Together

- **Audit entities** live in the Audit Universe. Each has a scope, owners, estimated auditing days and a risk score.
- **Audit reports** in the Audit Tracker are raised against an entity, and audit issues sit inside those reports.
- **Working papers** are linked to an entity. The entity's estimated auditing days are used to work out a working paper's expected end date.
- **Risks** from the risk register can be linked to an entity to show what could go wrong in that area.

## Opening the Audit Universe

1. In the left menu, select **Audit Universe**.

![Audit Universe selected in the left menu, showing the Audit Entities list](https://support.symbiant.co.uk/wp-content/uploads/2026/10/audit-universe-overview-01-menu.png)

## Reading the Audit Entities List

Each row is one audit entity. The columns show:

- **Entity Name** and the **Latest Audit Rating**, the rating from its most recent audit.
- The **Divisions**, **Scope** and **Owners** of the entity.
- **Estimated Auditing Days**, the time an audit of this area is expected to take.
- The **Inherent Score** and **Residual Score**, coloured using the entity's score set, so the riskiest areas stand out.
- The **Colour** and **Sort Order** used to display the entity.

![The column headings of the Audit Entities list](https://support.symbiant.co.uk/wp-content/uploads/2026/10/audit-universe-overview-02-list.png)

**Tip:** Use the filter icon at the top right of the list to narrow it down, for example to one division.

## Inside an Audit Entity

Click an entity to open it. Its tabs are:

- **Overview**: the entity's details and linked risks at a glance.
- **Edit Audit entity**: change the name, divisions, score set, sources, estimated days, scope and owners.
- **Attachments**: supporting documents.
- **Risk Scoring**: the inherent, residual and target scores.
- **Linked Risks**: risks from the risk register that relate to the entity.
- **Audit Connections**: the audit reports and working papers for the entity.

![The tabs on an audit entity](https://support.symbiant.co.uk/wp-content/uploads/2026/10/audit-universe-overview-03-entity.png)

## Audit Connections

The **Audit Connections** tab shows the audit history of the entity. **Linked Audit Reports** lists the audit reports raised against it, with their audit date. **Linked Working Papers** lists its working papers, with their rating and start and end dates.

![The Linked Audit Reports and Linked Working Papers on the Audit Connections tab](https://support.symbiant.co.uk/wp-content/uploads/2026/10/audit-universe-overview-04-connections.png)

**Tip:** An administrator can change the scope options under **Audit Universe > Scope** in the left menu.

## Related Articles

- [Creating an Audit Entity](https://support.symbiant.co.uk/kb/creating-an-audit-entity/)
- [Creating an Audit Issue Report](https://support.symbiant.co.uk/kb/creating-an-audit-issue-report/)
- [Creating a Working Paper](https://support.symbiant.co.uk/kb/creating-a-working-paper/)