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I have successfully completed all of the audit procedures in the above sections and documented the results of those procedures in the workpapers. All significant observations, findings, and exceptions have been noted.
Name: __________________________________ Date: ______________
Workpaper 12-3. Generic Workpaper Set
MASTER WORKPAPER INDEX W/P Reference 0-0
Prepared by / date ___AUDITOR___ _99/month/day
Approved by / date _________ _99/____/____
SRM | Summary review memorandum |
FAR | Final audit report |
DAR | Draft audit reports |
APSUM | Audit point summary listing |
AA | Audit administration |
CF | Carryforwards |
A | Information Technology administration |
B | Physical security |
C | Logical security |
D | Change management |
E | Backup, recovery, and contingency planning |
F | Operations |
G | not used |
H | not used |
I | Personal computers |
J | not used |
K | Application review |
WORKPAPER INDEX - CARRYFORWARDS CF-Index
Prepared by / date ___AUDITOR___ _96/month/day
Approved by / date _________ _96/____/____
CF-10 General controls questionnaire booklet
CF-20 Data processing inventory documents
CF-20.1 | hardware inventory | |
CF-20.2 | software inventory | |
CF-20.3 | organization chart | |
CF-20.4 | contingency recovery plan | |
CF-20.5 | network diagram | |
CF-20.6 | control manuals | |
CF-20.7 | job descriptions | |
CF-20.8 | personal computer inventory | |
CF-20.9 | data processing long-range plan | |
CF-20.10 | MIS service/programming request form | |
CF-20.11 | user profile maintenance form | |
CF-20.12 | current project backlog listing | |
CF-20.13 | systems development and maintenance standards | |
CF-20.14 | data processing budget | |
CF-20.15 | sample programmer documentation | |
CF-20.16 | sample user documentation | |
CF-20.17 | system utilization analyses | |
CF-20.18 | data processing error log | |
CF-20.19 | personal computer user guidelines | |
CF-20.20 | human resources transfer/termination document | |
CF-20.21 | testing procedures for fire security systems | |
CF-20.22 | continuing education records |
CF-30 System value listing
CF-40 Not currently in use
CF-50 Not currently in use
CF-60 Other carryforward materials
CF-60.1 | physical layout of the location | |
CF-60.2 | phone list(s) | |
CF-60.3 | specific maps for the entity | |
CF-65.0 | __________________________ |
WORKPAPER INDEX - AUDIT ADMINISTRATION AA-Index
Prepared by / date ___AUDITOR___ _96/month/day
Approved by / date _________ _96/____/____
AA-Legend | Master legend |
AA-1 | Audit planning memo |
AA-2 | Audit program |
AA-3 | Review of carryforward documentation |
AA-4 | Entrance conference |
AA-5 | Resolution of entrance conference questions/issues |
AA-6 | Status of prior recommendations |
AA-7 | Facility tour memo |
AA-8 | Exit conference |
AA-9 | Audit point summary listing |
AA-10 | NOT USED |
AA-11 | Other audit correspondence |
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