英文标准审计工作底稿.docx

1、英文标准审计工作底稿Permanent File IndexClient DescriptionUpdated on1Audit report Action planFollow-up papersClient questionnaire2Systems notes & Background information3Control ObjectivesKey Control Questions45Working File IndexAudit NumberClient Description1Final report or latest working draftAction planFoll

2、ow-up papersClient questionnaire2Systems notes & Background information3Control ObjectivesKey Control QuestionsSchedule of findings4Quality Forms: File review checklist Audit RemitClients Property removed/returnedAudit stagesClient ContactFinal Report DistributionNon-conformances5Test Summary sheets

3、 and test results678910Audit RemitAudit NumberClient DescriptionCategoryinternalsystemscomputeradviceSubcategorymainother newnetworksecuritypublic coysVFMWas work included in current audit planYesNoFor unscheduled audit request:Date request receivedOfficer requesting workTelephone numberAudit staff

4、member contactedStaff member authorising workDate work authorisedNames of suitably trained staff authorised to carry out workProjected start day of workBudgeted man-daysExpected completion dateSigned by (principal)DateAudit remit agreement: copy of remit letter appended.Distribution Date:CopyAdminis

5、tration Asst. when remit letter sentOriginalAudit FileStatement of Control ObjectivesAudit NumberPageofPrepared byDateClient Description Item No: Control Objectives for the system(s) under review DistributionoriginalRetain on Audit FileClient ContactAudit NumberClient DescriptionContact to discuss p

6、rogress should be made at least 4 weekly, or more frequently at the initiative of the client. DateLocationPresentNotes DistributionOriginalRetain on Audit FileKey Controls QuestionnaireAudit NumberPageofPrepared byDateClient DescriptionControl Objective Ref:Item No.Key Control Questions YNTest and/o

7、r FindingsRef.DistributionOriginalRetain on Audit FileClients Property Removed/ReturnedAudit NumberClient Item No.DescriptionDate RecvdInitialsDate ReturnedClient signatureWhen items are taken by Internal Audit a receipt or copy of this form should be given to the Client for these items. Please ensu

8、re that it is understood by the client that any receipt issued does not assume the presence of items that have not been checked. DistributionoriginalAudit FileAudit StagesAudit NumberClient DescriptionAuditStageDescriptionDateStageCompletedAuditorInitials 1.Preparation Client RemitIdentifying system

9、 parametersDetermining control objectives2.Documentation and Evaluation of Systemidentifying expected controlsreview system against expected controlsappraise controls against control objectives3.Testing, System Walk through tests:- of controls/control objectivesCompliance tests:- test operation of c

10、ontrolsIf necessary substantive tests to assess losses4.Draft ReportProfessional opinion on whether system underReview adequately meets control requirements.Major and minor exceptionsRecommendations and suggestions to improvemanagement controls.Action Plan for Completion 6.Completed Action Plan retu

11、rned5.Final ReportAs 4 above plus completed Action Plan by Management. Amendments per final meeting.DistributionOriginalRetain on Audit FileSchedule of FindingsAudit NumberPageofPrepared byDateClient Description ItemTest no. or ICQFindingsReport Para Ref. DistributionOriginalRetain on Audit FileFina

12、l Report DistributionAudit NumberClient DescriptionCirculationTickInternal NotificationTickAudit ScotlandChief Accountant Director of FinancePrincipal AccountantHead of Corp. FinanceThe G: DriveCopy audit fileCopy admin fileCopy Principals fileClient :Client :Client :Client :Client :Date report issu

13、edQuestionnaire issued to:YesNoHas the Client Departments completed action plan been included in the report?DateDateLetter sent to Client requesting completion of action planReminder letter sent to ClientLetter to Director informing him/her of failure by Client to complete action plan YesNoDirector

14、informed that report will be presented at the next Chief Executive Audit MeetingDistribution Date:OriginalAdministration staffCopyAudit FileTest SummaryAudit NumberTest Ref. No.PageofPrepared byDateClient Description System under testPurpose or reference No. of Key Control Question/Objective address

15、ed Sample size, number of errors and basis of selection (minimum sample size 20 or reasons for sample size tested)Conclusions/Findings Are findings reportable?YesNoIf yes note item reference per schedule of findingsRef.Test ref of any further testingRef.DistributionoriginalRetain on Audit FileFollow

16、-upAudit NumberClient DescriptionDate report issuedDate of Questionnaire returnName of Client ContactPost of Client ContactMajor WeaknessesReport Refs:Review Date (Four months after Final Report Issued)Decision on type of Follow-up requiredFollow-up DateOutcome:Signed by PrincipalDatePost follow-up

17、Distribution Date: originalAudit FilecopyAdmin. StaffFile Review Check ListAudit NumberClient Description4 Weekly Form CheckDateInitialsAudit RemitControl ObjectivesKey Control QuestWorking Papers Ref.Test SheetsAudit StagesClient ContactFindingsFinal Audit CheckI have:InitialsChecked the final audi

18、t reportAgreed final report with the remit letterEnsured all reportable findings are detailed on the schedule findings Confirmed the report contains all relevant findings Checked record of audit stages checks and appended notesFrequency of contact with the clientChecked any record(s) of non-conforma

19、ncesI have also carried out such further sample inspections of the audit process and papers as I considered necessary (notes appended) to certify that the audit process and final report meet the agreed remit and required standards. Signed byDate(Chief Internal Auditor)DistributionoriginalRetain on Audit File