Internal Audit - Audit Documents

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Updated on: June 17, 2008

= Updated Working Papers


Announcement Letters



For typical financial/operation/control audit Example

IS Audit

For typical information system audit  


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



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


Standard preliminary audit program



Loss program



Allegation program



Payroll audit program steps


Standard Program

Standard Audit Program


TMR Program

Transitional management review program



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  I/C questionnaires



Data Extraction Queries and Related Testing Example



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  



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



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


Audit Reports Example


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    




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