Internal Audit - Audit Documents

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Internal Audit Home

Updated on: June 17, 2008

= Updated Working Papers

 

Announcement Letters

Example

Standard

For typical financial/operation/control audit Example

IS Audit

For typical information system audit  

TMR

For typical transitional management review audit Example

 

Working Papers Example

WP Index 

Standard working paper index

 

WP Index 

Allegations working paper index

 
Risk Identification Worksheet Risk Identification worksheet  
Risk Assessment and Control Evaluation Matrix Risk assessment and control evaluation matrix  

Worksheet Summary (Excel)

Summarize audit testing when using Excel worksheet

Example

 Follow-Up

Standard follow-up working papers - each audit should have a follow-up pre-set - look for the folder or working papers.

 

Meeting Record

Document interview

 

Audit Observation Memo Form

Communicate a potential finding to the audit client by the auditor - copy table into e-mail to send Example

Digest of Significant Findings Digest of Significant Findings  
  Digest - Allegations Digest of Significant Findings - Allegations  

Entrance Conference

Document entrance conference - See the Printable Feedback Questionnaire

 
  Quality Assurance Quality assurance working papers  

Exit Conference

Document exit conference

 

 

Audit Programs Example

Preliminary

Standard preliminary audit program

Example
 

Loss

Loss program

 

Allegations

Allegation program

 
 

Payroll

Payroll audit program steps

 
 

Standard Program

Standard Audit Program

 
 

TMR Program

Transitional management review program

 
 

Follow-up

Follow-up program

 
 

Specialized Programs

Bookstore, Athletics settlements, Radio & TV, etc.

 

 

TMR IT Program, Questionnaires and Email Template (You MUST save all four files into the SAME folder for interfile linking to work properly) Example

IT Program

Standard TMR IT audit program

 

Email Template

Email Template for sending out IT General Info Questionnaire  

IT General Info Questionnaire

IT General Info Questionnaire (send out to client)

 

IT Process and Control Questionnaire

IT Process and Control Questionnaire (used by auditor during interview)

 

 

Internal Control Questionnaires Example

All

All  I/C questionnaires

 

 

Data Extraction Queries and Related Testing Example
 

Payroll

   

Labor Ledger Payroll Data Excel working paper using IUIE Shared Library - Labor Ledger Payroll Data Example
       

 Payroll Query

Excel query of payroll transactions

 
  Supplemental Pay Excel Query to obtain Supplemental Pay information[  
       
 

Human Resources

   

HRMS Data 

Excel query of employee data for selected last name or employee UNIV_ID

 
 

HRMS Hires

Excel query of hires/terminations as of >=effective date

 

Current/Active IU Employees Excel query of current and active IU employees  
       
 

Organization Information

   

Organization Info

Excel query for account manager, fiscal officer, fiscal approver, etc. for an organization

 
       

Detail Transactions

Excel query of detail financial transactions

 

FDRS Detail

FDRS query of detail financial transactions

 

Digital Analysis 

Extract data for organization and perform Binford Digital Analysis

 
       
  Student Records    
       

SF Internal Transcripts  This IUIE SHARED FOLDERS QUERY creates a WORD document of BURSAR activity for all TERMs for selected student(s) ID  

Bursar Bill - Account Item Line This IUIE SHARED FOLDERS QUERY creates an EXCEL spreadsheet BURSAR activity for selected TERMs for a selected student ID  

Student Enrollment Report This IUIE SHARED FOLDERS QUERY creates a WORD Doc of the classes a student is enrolled it and you can get one or all students for a campus ?one student per page  
       
 

Purchasing

   

Vendor Payments Excel query of payments to a vendor by vendor name  
 

 

 
  Other    

FDRS Account/Org Data FDRS - Account/Org Data Query xls  
       

 

Audit Reports Example

Standard

Standard report template

 

Internal Controls Report Definitions

Detailed standards for report criteria for internal controls  
 

Operational Effectiveness Report Definitions

Detailed standards for report criteria for operational effectiveness  

Financial Transactions Report Definitions

Detailed standards for report criteria for financial transactions  
 

Management Letter

 
 

Followup Report

   
  Followup Unresolved Findings    
 

Allegation

Example

 

Post Audit Forms Example
 

   
 

Findings Categories

For documenting the findings categories at the end of the audit - Admin. Assist. will create

 
 

Internal Assessment

For assessing the auditors for each audit

 

 

Specialized Audit Programs Example
 

Football Settlement

Use for the annual football settlement audit

 
 

Basketball Settlement

Use for the annual basketball settlement audit

 
 

Henry Strong Loan

Program & work papers for annual audit

 
 

Student Loan Admin.

Use for auditing the Student Loan Administration

 
 

Radio & TV

Annual Radio & TV audit

 
 

Endowment Match

Endowment match audit - program, WPs, & report