Struct AuditFinding 

pub struct AuditFinding {

    pub finding_id: Uuid,
    pub finding_ref: String,
    pub engagement_id: Uuid,
    pub finding_type: FindingType,
    pub severity: FindingSeverity,
    pub title: String,
    pub condition: String,
    pub criteria: String,
    pub cause: String,
    pub effect: String,
    pub monetary_impact: Option<Decimal>,
    pub is_misstatement: bool,
    pub projected_misstatement: Option<Decimal>,
    pub factual_misstatement: Option<Decimal>,
    pub judgmental_misstatement: Option<Decimal>,
    pub recommendation: String,
    pub management_response: Option<String>,
    pub management_response_date: Option<NaiveDate>,
    pub management_agrees: Option<bool>,
    pub remediation_plan: Option<RemediationPlan>,
    pub status: FindingStatus,
    pub assertions_affected: Vec<Assertion>,
    pub accounts_affected: Vec<String>,
    pub process_areas: Vec<String>,
    pub workpaper_refs: Vec<Uuid>,
    pub evidence_refs: Vec<Uuid>,
    pub related_findings: Vec<Uuid>,
    pub prior_year_finding_id: Option<Uuid>,
    pub include_in_management_letter: bool,
    pub report_to_governance: bool,
    pub communicated_date: Option<NaiveDate>,
    pub identified_by: String,
    pub identified_date: NaiveDate,
    pub reviewed_by: Option<String>,
    pub review_date: Option<NaiveDate>,
    pub created_at: DateTime<Utc>,
    pub updated_at: DateTime<Utc>,
}

Audit finding representing an identified issue.

Fields

finding_id: Uuid

Unique finding ID

finding_ref: String

External reference (e.g., “FIND-2025-001”)

engagement_id: Uuid

Engagement ID

finding_type: FindingType

Finding type/classification

severity: FindingSeverity

Severity level

title: String

Finding title

condition: String

Condition: What we found

criteria: String

Criteria: What it should be (standard/policy)

cause: String

Cause: Why it happened

effect: String

Effect: Impact/consequence

monetary_impact: Option<Decimal>

Monetary impact if quantifiable

is_misstatement: bool

Is this a known misstatement?

projected_misstatement: Option<Decimal>

Projected misstatement (for sampling)

factual_misstatement: Option<Decimal>

Factual misstatement

judgmental_misstatement: Option<Decimal>

Judgmental misstatement

recommendation: String

Recommendation for remediation

management_response: Option<String>

Management response

management_response_date: Option<NaiveDate>

Management response date

management_agrees: Option<bool>

Does management agree?

remediation_plan: Option<RemediationPlan>

Remediation plan

status: FindingStatus

Finding status

assertions_affected: Vec<Assertion>

Assertions affected

accounts_affected: Vec<String>

Account IDs affected

process_areas: Vec<String>

Process areas affected

workpaper_refs: Vec<Uuid>

Supporting workpaper IDs

evidence_refs: Vec<Uuid>

Supporting evidence IDs

related_findings: Vec<Uuid>

Related finding IDs (if recurring)

prior_year_finding_id: Option<Uuid>

Prior year finding ID if recurring

include_in_management_letter: bool

Include in management letter?

report_to_governance: bool

Report to those charged with governance?

communicated_date: Option<NaiveDate>

Communicated date

identified_by: String

Identified by user ID

identified_date: NaiveDate

Date identified

reviewed_by: Option<String>

Reviewed by

review_date: Option<NaiveDate>

Review date

created_at: DateTime<Utc>

updated_at: DateTime<Utc>

Implementations

impl AuditFinding

pub fn new(engagement_id: Uuid, finding_type: FindingType, title: &str) -> Self

Create a new audit finding.

pub fn with_details( self, condition: &str, criteria: &str, cause: &str, effect: &str, ) -> Self

Set the finding details (condition, criteria, cause, effect).

pub fn with_monetary_impact(self, impact: Decimal) -> Self

Set monetary impact.

pub fn with_misstatement( self, factual: Option<Decimal>, projected: Option<Decimal>, judgmental: Option<Decimal>, ) -> Self

Set misstatement details.

pub fn with_recommendation(self, recommendation: &str) -> Self

Set recommendation.

pub fn add_management_response( &mut self, response: &str, agrees: bool, date: NaiveDate, )

Add management response.

pub fn with_remediation_plan(&mut self, plan: RemediationPlan)

Set remediation plan.

pub fn mark_for_reporting(&mut self, management_letter: bool, governance: bool)

Mark for reporting.

pub fn total_misstatement(&self) -> Decimal

Get total misstatement amount.

pub fn is_material_weakness(&self) -> bool

Check if this is a material weakness (for SOX).

pub fn requires_governance_communication(&self) -> bool

Check if this requires governance communication per ISA 260.

Trait Implementations

impl Clone for AuditFinding

fn clone(&self) -> AuditFinding

Returns a duplicate of the value.

fn clone_from(&mut self, source: &Self)

Performs copy-assignment from source.

impl Debug for AuditFinding

fn fmt(&self, f: &mut Formatter<'_>) -> Result

Formats the value using the given formatter.

impl<'de> Deserialize<'de> for AuditFinding

fn deserialize<__D>(__deserializer: __D) -> Result<Self, __D::Error>

where __D: Deserializer<'de>,

Deserialize this value from the given Serde deserializer.

impl Serialize for AuditFinding

fn serialize<__S>(&self, __serializer: __S) -> Result<__S::Ok, __S::Error>

where __S: Serializer,

Serialize this value into the given Serde serializer.