Before you mark the financial auditing app engagement as closed, reconcile three lists: open exceptions, deferred testing, and management actions accepted with future dates. If an item sits on two lists, you have a drafting problem, not a status problem.
Language that survives archive
Write residual risk as a present-tense statement with scope boundaries. “We did not test change orders under ₩5M; concentration risk in that band remains with Category Ops through Q4.” Future readers should not guess what “monitoring continues” meant.
Archive ritual
Export final sampling logs, freeze template versions, and store the controller briefing PDF alongside the app engagement ID. Procurement Audit Workbench Module 06 walks this ritual with a checklist you can paste into your desk runbook.