01
Plan-aware bulk drafting
Create the phase’s remaining requests based on sampling and testing coverage.
PBC management software
Make evidence requests part of the test—not an inbox beside it.
Draft phase-specific population and sample requests from the plan, track each response, and preserve the line from population to sample to test and exception follow-up.
Control test · Interim
Journal entry approval
Approval evidence is dated before posting
Workbook · Sheet 1 · G14
Approver has delegated authority
Policy PDF · page 6
Exception receives documented follow-up
Sample 03 · follow-up draft
Evidence references remain attached to the test result
The current process
The work is connected. The tools usually are not.
Lean teams feel every broken handoff because the same person often has to reconstruct the context.
- Teams rebuild request lists each testing phase.
- Population files and sample support become detached.
- Owners receive duplicate or unclear requests.
- Auditors manually chase status and reminders.
- Exception follow-up loses the original failed attribute.
A better workflow
Preserve context from the first decision to the reviewed result.
Each step produces structured context for the next—so automation can act on the actual audit record.
- 01
Calculate
Read remaining phase sample requirements from the plan.
- 02 AI
Draft
Preview population or direct-sample requests in bulk.
- 03
Collect
Track sent, in-review, returned, and completed evidence.
- 04
Organize
Connect population, sample rows, files, and prior requests.
- 05 AI
Follow up
Create a human-reviewed request from eligible exceptions.
Relevant capabilities
Built for the job: pbc management.
Every capability below is present in the current product; roadmap concepts are intentionally excluded.
02
Population and sample requests
Choose the evidence path that matches how each control population is tested.
03
Sample evidence matrix
Attach files to individual samples and keep the population request linked.
04
Owners, approvers, and delegation
Assign responsibility, delegate, comment, and review within the request.
05
Reminders and reopen
Schedule or send reminders and reopen a response without losing history.
06
Exception follow-up
Draft the next external-safe request from failed test context for auditor approval.
AI in this workflow
Use AI when the request needs audit context.
IABuddy can draft samples from population files and draft follow-up language from eligible failed attributes. It does not send those decisions autonomously.
- Identify a population header
- Draft a traceable candidate sample
- Preserve row and sheet provenance
- Translate a failed attribute into external-safe language
- Separate internal rationale from the request
- Link response evidence to retest lineage
Control test · Interim
Journal entry approval
Approval evidence is dated before posting
Workbook · Sheet 1 · G14
Approver has delegated authority
Policy PDF · page 6
Exception receives documented follow-up
Sample 03 · follow-up draft
Evidence references remain attached to the test result
Example use case
Example: interim revenue samples
The plan calls for interim samples across selected months. The bulk preview creates the needed population and sample request drafts, assigns participants, and preserves planned quantities. When the population arrives, IABuddy drafts a traceable sample. One failed item becomes a follow-up draft tied to the original test and later retest.
Fewer duplicate requests
Clearer sample-to-evidence ownership
Less manual status chasing
Defensible exception follow-up history
Direct answer
What is PBC management?
PBC management is the process of requesting, receiving, reviewing, and tracking client-provided audit evidence. A connected PBC workflow also retains which population, sample, control, phase, and test the evidence supports.
Common questions
Evaluating IABuddy for pbc management
Yes. IABuddy keeps test results tied to files, sample rows, and available page, sheet, or cell references so a reviewer can inspect the source in the workpaper workflow.
Continue exploring
Product walkthrough
See pbc management run as one workflow.
Bring one control, one testing phase, or one evidence workflow. We’ll show you how it runs from plan to reviewed result.