---
sourceDocument: Australia Governance, Risk, and Compliance
sourceDocumentLink: https://servicenow-prod.fluidtopics.net/r/governance-risk-compliance

 Release :

    - australia

ft:locale :

    - en-US

ft:publication_title :

    - Australia Governance, Risk, and Compliance

ft:clusterId :

    - grc

bundleId :

    - grc

workflow :

    - Technology


---

# Audit entry for GRC objects

# Audit entry {#ariaid-title1}

* Release version: Australia
* 
* Updated May 29, 2026
* 
* ![](https://www.servicenow.com/docs/portal-asset/ico-clock) 1 minute to read

The audit entry field marks a record as third-line, restricting its visibility to users who hold the third-line manager role. Third-line records are excluded from the views and calculations that second-line users rely
on.

Audit entry is a field added to six GRC objects that enables third-line managers to distinguish audit-only records that other GRC users work with daily. Selecting the audit entry check box marks the record as third-line and hides it from second-line users.

## Objects where the audit entry field appears {#audit-entry-overview__section_objects-where-audit-entry-appears}

The audit entry field is available on the following objects.
{#audit-entry-overview__section_objects-where-audit-entry-appears__entry__2}

| Object | Source application |
|-|-|
| Control | Policy and Compliance Management |
| Control objective | Policy and Compliance Management |
| Entity | GRC Core |
| Engagement | Audit Management |
| Risk | Risk Management |
| Risk statement | Risk Management |
[ ]

The state of the audit entry check box determines whether a record is treated as third-line or second-line.

* When audit entry is selected, the record is a third-line record. Only users with the sn_audit_ws.third_line_manager role can view or modify the record from the Audit Workspace.
* When audit entry is cleared, the record is a second-line record. The record behaves the same as records created before this feature was introduced, and is visible to second-line users with the corresponding compliance or risk role.

After a record is saved, the audit entry field is locked and can't be changed.

## Impact on risk score roll-up {#audit-entry-overview__section_impact-on-risk-score-roll-up}

Third-line entities, third-line risk statements, and third-line risks are excluded from the risk score roll-up calculation. This exclusion helps avoid third-line records from changing the assessment scores that second-line users
see on second-line risks.

## Impact on compliance score roll-up {#audit-entry-overview__section_hwn_f3b_mjc}

Third-line control objectives and third-line controls are excluded from the compliance score roll-up calculation. This exclusion helps avoid third-line records from changing the compliance scores that second-line users see on
second-line controls.
* **[Create an audit entry record](https://servicenow-prod.fluidtopics.net/WQW5wg6cgepmRxpmanx1eQ)**   
  Create audit entry records to track third-line audit objects in the Audit Workspace. Audit entry records are read-only after the first save and are hidden from second-line users.
* **[Duplicate a second-line record as an audit entry](https://servicenow-prod.fluidtopics.net/PxQBkIxR0gUEUsuTD~MDVA)**   
  Use the Duplicate as audit entry action to copy a second-line control, control objective, risk, or risk statement into a new third-line record. Each source record can be duplicated only once.