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Internal Audit

C4 – Testing Workpaper – Word

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About this template

This is a generic template aimed at capturing the essential information to ensure all our audit testing and results have been documented appropriately.

This template will capture the following key components that should be included in any testing workpaper:

  • Scope
  • Purpose / Objective
  • Sample
  • Methodology
  • Testing
  • Results / Conclusion

Why use this template

This template is heavily aligned to the requirements of the Auditing Standards ISA 230 – Audit Documentation. Whilst this template is heavily skewed towards a financial statement audit, it also meets the requirements of the auditing standard, which I believe, should be included in any audit workpaper, regardless if its an internal or external audit.

This template also helps show the ‘Golden Thread’. That magical thread which links your planning work and assignment plan, directly to where you have performed your testing, and onwards to the report.

When to use this template

This template can be used for all audit fieldwork. The template can be adjusted to better suit the scope / test you will be performing, whilst still maintaining the key components of the auditing standards.

Things to be careful about

This template is only a guide, however care should be taken to ensure that your audit work is appropriate, is addressing the underlying risk, and is documented well enough that any other auditor can reperform the same test and reach the exact sample conclusions.

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