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V. Audit Finalization

1.  Review the workpapers for clarity and completeness.
2.  Have the workpapers reviewed, and clear all review notes.
3.  Reporting procedures
a.  Prepare a draft report.
b.  Have the draft reviewed, clearing all questions and comments.
c.  Mail the draft to the auditee for review and response development.
d.  If the responses are not received as scheduled, contact the auditee by telephone to determine when the responses can be expected.
e.  Evaluate the responses for adequacy; add them into the draft report, and review with Internal Audit management as needed.
f.  Based on the above, prepare a final report.
4.  Complete the audit program and any other remaining pieces of the audit, and submit the final workpapers for filing and appropriate retention.

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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