ISMS/06-audit-and-review/internal-audit-working-paper-template.md

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]