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] |