It is an integral part of the EWP process that evidence associated with a project, whether it is in hard copy or electronic form, should itself be indexed and specifically linked to the EWP Working Paper references.

We usually refer to it as the Documentary Evidence Index. It has several purposes.

• It is a central reviewable list of evidence
  
• It determines the logical reference that will be used within EWP - where evidence is in hard copy this should be marked up accordingly
  
• Where evidence is in electronic form, it provides the source of the hyperlink to the original evidence
  
• It provides the return link to the Working Paper to which it is primarily related
  

In order to maintain the integrity of the indexing a user can only add to the Audit Evidence Index, evidence which is directly associated with the active Working Paper.

Generally references within the Audit Evidence Index are generated singly, but there are 2 special cases where multiple references can be generated.

• Indexing a numbered series (e.g. the individual pages within a document)
• Processing evidence recorded in a daily register
  

Remarks

For more details about ACBA Electronic Working Papers our website contains general descriptions and additional information.

See also

Creating the Documentary Evidence Index | Editing the Evidence Index