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+Title: Internal Audit Working Paper Template
+Document ID: [AUD-WP-001]
+Version: 0.1 Draft
+Status: Draft
+Owner: CISO (Paul Jenkins)
+Approver: CISO (Paul Jenkins)
+Classification: Internal
+Effective date: [DD Month YYYY]
+Review date: [DD Month YYYY]
+
+# Internal Audit Working Paper Template
+
+## Purpose
+
+This template provides a structure for audit planning notes, sample records, evidence references, and evaluator observations during an internal audit.
+
+## Audit Details
+
+- Audit reference: [AUD-XXX]
+- Audit topic: [Topic]
+- Auditor: [Name / Role]
+- Date(s): [DD Month YYYY]
+- Area reviewed: [Team / Service / Control Area]
+
+## Audit Criteria
+
+- [Criterion 1]
+- [Criterion 2]
+- [Criterion 3]
+
+## Sample Plan
+
+| Sample Item | Population | Selection Basis | Sample Size | Notes |
+| --- | --- | --- | --- | --- |
+| [Access review records] | [Population] | [Risk / judgement / random] | [Number] | [Notes] |
+
+## Evidence Reviewed
+
+| Evidence Reference | Evidence Description | Date Reviewed | Source | Observation |
+| --- | --- | --- | --- | --- |
+| [EV-001] | [Description] | [DD Month YYYY] | [System / document / interview] | [Observation] |
+
+## Interviews And Walkthroughs
+
+| Interviewee | Role | Date | Topic | Key Notes |
+| --- | --- | --- | --- | --- |
+| [Name] | [Role] | [DD Month YYYY] | [Topic] | [Notes] |
+
+## Auditor Assessment Notes
+
+### Conformant Areas
+
+[Notes]
+
+### Gaps Or Concerns
+
+[Notes]
+
+### Follow-up Questions
+
+[Notes]
+
+## Related Documents
+
+- Internal Audit Procedure
+- Internal Audit Report Template
+- Evidence and Audit Readiness Guidance
+
+## Version Control
+
+| Version | Date | Description of Change | Author |
+| --- | --- | --- | --- |
+| 0.1 Draft | [DD Month YYYY] | Initial draft. | [Name or Role] |