IIA-Australia Factsheet - Internal Audit Engagement Workpapers

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Author	IIA-Australia
Date	2023
Topics Explored	Internal Audit
Format	Factsheet
Extract/Description	Work papers 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 work papers.
Key Points	The Standards have a number of requirements in realtion to internal audit work papers. The audit will gather evidence to support its conclusions. Audit evidence will be documented in the internal auditor’s work papers. Work papers should contain appropriate information to help the internal auditor maintain a complete file of evidence.
Relevant Industries	All
Level of Assumed Knowledge	Beginner