Final engagement sign-off packet
For Harbor Health Systems · Engagement ENG-2060 (Harbor Health HIPAA controls audit)
Engagement period Apr 24, 2026 – Jul 25, 2026 · Partner Marcus Sterling · Manager Aisha Patel · Active
Engagement
Annual HIPAA security rule audit; access logs, encryption, BAA tracking, incident response.
| Client | Harbor Health Systems (Healthcare) |
| Primary contact | Dr. Lina Pham · lpham@harborhealth.org |
| Engagement partner | Marcus Sterling |
| Audit manager | Aisha Patel |
| Audit areas | A1 Fieldwork |
| PBC requests | 6 total · 4 received · 1 outstanding · 1 overdue |
| Fieldwork hours | 0.0h logged (28% of budgeted hours) |
Workpapers
Each workpaper documents test of an audit assertion or control. Reviewed workpapers are cleared by the engagement reviewer; quality-reviewer pass confirms independent QC.
| Code | Workpaper | Audit area | Preparer | Status |
|---|---|---|---|---|
| WP-206001 | ENG-2060 workpaper 1 Workpaper 1 for Harbor Health HIPAA controls audit. Sample, test, exception evaluation. | A1 Fieldwork | Maya Chen | Accepted |
| WP-206002 | ENG-2060 workpaper 2 Workpaper 2 for Harbor Health HIPAA controls audit. Sample, test, exception evaluation. | A1 Fieldwork | Maya Chen | In review |
| WP-206003 | ENG-2060 workpaper 3 Workpaper 3 for Harbor Health HIPAA controls audit. Sample, test, exception evaluation. | A1 Fieldwork | Maya Chen | Prepared for review |
| WP-206004 | ENG-2060 workpaper 4 Workpaper 4 for Harbor Health HIPAA controls audit. Sample, test, exception evaluation. | A1 Fieldwork | Maya Chen | In progress |
1 reviewed · 2 in review · 1 in progress. Reviewer Hank Mendez has cleared all reviewed workpapers. Quality reviewer (Diego Ortega) independent pass is the final gate before partner sign-off.
Exceptions
Audit exceptions are findings that require disposition before sign-off. Each is evaluated against engagement materiality ($25,000); dispositioned exceptions are documented with management acknowledgement or alternative procedures.
| Code | Finding | Magnitude | Status |
|---|
0 dispositioned · 0 open. Sign-off is gated on disposition of every exception. Open exceptions are routed to the engagement partner with proposed adjustments.
Sign-off
Sign-off authority for ENG-2060 is the engagement partner (Marcus Sterling), subject to independent quality-reviewer pass and disposition of all exceptions. This packet captures the state at packet rendering time and accompanies the partner sign-off memo (workpaper WP-XXXX).
| Gate | State | Owner |
|---|---|---|
| All workpapers reviewed | 2 in review | Hank Mendez (reviewer) |
| All exceptions dispositioned | Ready | Aisha Patel (audit manager) |
| PBC complete | 1 overdue | Dr. Lina Pham (client) |
| Quality reviewer pass | Pending | Diego Ortega (quality reviewer) |
| Partner sign-off | Pending | Marcus Sterling (engagement partner) |
Engagement hours summary
| Team member | Hours logged |
|---|---|
| Total | 0.0h |
Sign-off authorities
The signatures below indicate the engagement is complete and the workpaper bundle is filed. Filed bundles retain for 7 years per firm policy and AICPA standards. Partner sign-off is the final gate.