About this template
This template can be for the use by either the Lead Auditor or the Audit Manager, and can help ensure all our minimum audit activities have been completed. The option exists to have this workpaper linked to your audit manual or IIA guidelines.
The template allows for commentary to be included. This feature should be utilised as it will help future auditors undertaking the same or similar topics, understand any outcomes from the review.
Why use this template
The template will help ensure that all minimum audit requirements have been completed to a satisfactory level. Furthermore, the checklist can help act as a performance review of the Lead Auditor’s work (and the work of their team). Additionally, the template can help the Lead Auditor monitor the status of the review.
When to use this template
This template should be completed firstly by the Lead Auditor either during or immediately after the completion of audit fieldwork. A review should be performed by the Manager in a timely manner to ensure that any issues are identified prior to a report being issued, or fieldwork progressing too far down the wrong path.
Things to be careful about
Reliance should not be placed solely on the checklist. Simply because it has been marked as complete does not necessarily mean it has been completed. We should hold ourselves to the same standard we expect from the business, as such, should inspect individual workpapers to ensure they have been adequately completed.
