Start with the evidence
Include a stable document reference, its location, a short description and review status. Choose fields that help retrieval rather than copying sensitive contents into a broadly shared spreadsheet.
Work through the example
Index row DOC-018 points to the full supplier receipt and says “date clarification requested.” The reviewer can find both the source and the open question without maintaining a second version of the receipt.
Make the next step clear
Check links periodically and assign responsibility for updates. A moved file should not leave an index that looks complete but opens nothing. Keep access appropriate to the underlying document.
Keep the source context
A readable source and a clear label serve different purposes. Keep the original document intact while adding searchable context around it. Avoid treating filenames, OCR output or a cropped image as more authoritative than the actual source.