Factsheet - Internal Audit Evidence

Factsheet

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Author

IIA-Australia

Date

2026

Topics Explored

Internal Audit, Internal Audit Management

Format

Factsheet

Extract/Description

When internal auditors conduct internal audit engagements, they test samples and review documents. When preparing the audit file, internal auditors are required to retain sufficient information.

Key Points

1. The internal auditor should always retain the rationale for the sample, a description of the method of sampling, a description of the tests performed, and the results of testing. 
2. Implications of the result should also be documented in the work papers.

Relevant Industries

All

Level of Assumed Knowledge

Beginner

Aligned to Global Internal Audit Standards

Yes