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