Internal Audit - Audit Documents

 

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
√	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