Factsheet - Internal Audit Engagement Workpapers

Factsheet

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Author

IIA-Australia

Date

2025

Topics Explored

Internal Audit, Internal Audit Management 

Format

Factsheet

Extract/Description

Workpapers should contain appropriate information to help the internal auditor maintain a complete file of evidence. It is important all audit steps included in the audit work plan are clearly documented in workpapers. 

Key Points

The Standards have a number of requirements in relation to internal audit workpapers.

1. The audit will gather evidence to support its conclusions. 

2. Audit evidence will be documented in the internal auditor’s workpapers.

3. Workpapers should contain appropriate information to help the internal auditor maintain a complete file of evidence.

Relevant Industries

All

Level of Assumed Knowledge

Beginner

Aligned to Global Internal Audit Standards

Yes