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MASTER TICK MARK LEGEND AA-Legend
Prepared by / date ___AUDITOR___ _96/month/day
Approved by / date _________ _96/____/____
This tick mark legend applies to all of the workpapers for this engagement. Supplemental legends may be found in individual audit areas or on specific workpapers.
F | footed (if below)/crossfooted (if beside) |
SF | scan footed |
Ö | indicated attribute tested without exception |
wp ref.fi | (traced from the indicated workpaper |
wp ref. | traced to the indicated workpaper |
AUDIT PLANNING MEMO AA-1
Prepared by / date ___AUDITOR___ _96/month/day
Approved by / date _________ _96/____/____
OVERVIEW
The audit of __ in __, __ will take place during the week of __. The audit will have the following emphases:
Field time is __ days, with __ manager(s), __ senior auditor(s); and __ staff auditor(s) assigned to the fieldwork.
SPECIFIC OBJECTIVES
The objectives for this assignment are to evaluate IT general controls:
APPROACH
The approach selected will begin with the information technology control questionnaire appropriate to this location (or having the most recent one updated, if appropriate); getting the current information on prior recommendations and carryforward documents, and basic discussions with the client. This is followed by fieldwork, which should include discussions, documentation reviews, direct testing, and other procedures as deemed necessary.
Local personnel will be kept informed at all times regarding the status and potential findings related to the procedures performed. This will culminate in an exit conference with appropriate local personnel. Materials distributed during the exit meeting may be any appropriate combination of the audit point summary, a summarized agenda format, or a preliminary audit report draft.
Final audit report development and issuance will follow standard audit procedures.
LOCAL CONTACTS
STAFFING
The staff personnel assigned to this job include:
TIMING
The audit will be executed with a total budget of __ days; __ days in the field during the week(s) of __; with the balance allocated to office time for administrative matters and report issuance.
Submitted to file,
__Auditor__
__Title____
AUDIT PROGRAM AA-2
Prepared by / date ___AUDITOR___ _96/month/day
Approved by / date _________ _96/____/____
REVIEW OF CARRYFORWARD DOCUMENTATION AA-3
Prepared by / date ___AUDITOR___ _96/month/day
Approved by / date _________ _96/____/____
I have reviewed the carryforward workpapers. My observations/comments/ questions/etc. are shown below, organized in the order of the items included in the carryforward workpapers.
Note: Strike out any items not available or excluded from review.
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 list | |
CF-20.21 | testing procedures for fire security systems | |
CF-20.22 | continuing education records |
CF-30 System value listing
ENTRANCE CONFERENCE AA-4
Prepared by / date ___AUDITOR___ _96/month/day
Approved by / date _________ _96/____/____
An entrance meeting was held on with the following personnel:
We discussed the following items:
They posed the following questions and potential scope adjustments for the audit:
No other noteworthy matters took place during the meeting.
RESOLUTION OF ENTRANCE CONFERENCE QUESTIONS / ISSUES AA-5
Prepared by / date ___AUDITOR___ _96/month/day
Approved by / date _________ _96/____/____
STATUS OF PRIOR RECOMMENDATIONS A-6
Prepared by / date ___AUDITOR___ _96/month/day
Approved by / date _________ _96/____/____
I have reviewed the prior audit report which is included as AA-6.2 in these workpapers. There were two areas of recommendation in that report.
FACILITY TOUR AA-7
Prepared by / date ___AUDITOR___ _96/month/day
Approved by / date _________ _96/____/____
I was taken on a plant tour by _??_ on _ Month _ Day _ , _ Year _. During that tour, I noted the following:
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