ToolInternal Controls
Audit Evidence Sufficiency Tool
Test the quantity, relevance, reliability and corroboration of your evidence before finalizing a finding or conclusion.
PDF • 6 Pages • Free
Checklist
Audit Evidence Quality Checklist
Test whether your evidence is relevant, reliable and sufficient — right period and population, credible sources, corroborated high-risk evidence, resolved conflicts and conclusions that do not exceed the evidence.
What you'll find inside
- Relevance checks: link to the objective, matching period, correct entity and population, and the assertion being tested
- Reliability checks: credible system sources, screenshots with context, reconciled manual reports and corroborated evidence
- Sufficiency checks: quantity proportionate to risk, coverage across periods and locations, investigated exceptions and resolved conflicts
- Risk prompts on control bypass, one-person control of an outcome and exceptions that have become normal practice
- An “evidence to retain” list for your workpapers, plus a Done / Review / N/A status key, with space for auditor notes and testing exceptions
- A completion page with six closing checks and a final conclusion, owner and follow-up date
Best for
- New Internal Auditors
- Internal Auditors
- Senior Internal Auditors
- Audit Managers
Resource information
- Format:
- Pages:
- 6
- Price:
- Free
- Registration:
- Not required
© Salih Ahmed Islam
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