Portfolio Management, Discrepancies & Reports

Manage audit association portfolios, auditor assignments, compliance discrepancies, and reporting suites.

1. Portfolio > History

The Portfolio History module archives past audits and compliance records across all assigned cooperatives:

Inspect historical audit completion certificates and signed legal opinions (Prüfungsgutachten).
Review historical share register snapshots and statute amendment logs.
Export historical compliance packages for commercial register filings (Genossenschaftsregister).

Org Admins assign specific field auditors to client cooperatives:

Open Portfolio > Settings.
Select target cooperative.
Assign Primary Auditor and optional Sub-Auditors.
Set permission boundaries (e.g. read/write access to financial ledgers, member directory inspection).
Assigned auditors see the cooperative in their dedicated workspace queue upon logging in at /audit/login.

The automated discrepancy engine categorizes compliance issues into 5 distinct legal severity levels:

Level	Severity Tier	Description & Example Issue	Org Admin Control
L1	Minor Formatting	Typo in member street address or minor spelling error.	Auto-approvable by Sub-Auditor.
L2	Document Missing	Missing board member CV copy or proof of address.	Requires Coop-Admin document upload.
L3	Capital Deficit	Unpaid member share contribution or bank transfer gap.	Blocks audit phase until capital confirmed.
L4	Statute Defect	Missing mandatory GenG assembly or voting clause.	Requires statute amendment assembly vote.
L5	Critical Legal Defect	Fewer than 3 founding members registered in system.	High-priority blockage. Overridden only by Org Admin.

Generate comprehensive governance and audit association reports:

Association Portfolio Audit Status Report: Summary of all active, pending, and completed audits.
Discrepancy Severity Distribution: Breakdown of open L1–L5 tickets across cooperatives.
Auditor Performance & Throughput: Activity metrics for assigned field auditors and sub-auditors.