Ready-to-use internal audit working paper templates that auditors can adapt to their own engagements.
20 resources
Turn an audit request into a focused, risk-based engagement plan, documenting purpose, objectives, in- and out-of-scope areas, walkthroughs, data needs and milestones in one reviewable record.
PDF • 6 Pages • Free
Define exactly what the audit will cover and what it will not, recording included processes, locations and systems, documented exclusions with reasons, and how scope changes are approved.
PDF • 6 Pages • Free
Build a practical risk and control matrix that links each business objective and risk to its control, owner, frequency and evidence, then records the planned test and conclusion.
PDF • 6 Pages • Free
Convert audit objectives and risks into clear, reviewable procedures, recording the expected control, procedure steps, population or sample, evidence expected, results and reviewer clearance.
PDF • 6 Pages • Free
Issue clear PBC and information requests that state the item, period, population, required fields and format, track owner and status, and check completeness against the source system.
PDF • 6 Pages • Free
Capture how a process actually works during a walkthrough, documenting triggers, hand-offs, systems, key controls, override rights, urgent exceptions, evidence captured and open questions.
PDF • 6 Pages • Free
Document a defensible sample: population source and completeness, risk strata, sample size and selection method, high-risk items added, exceptions found and the conclusion on the population.
PDF • 6 Pages • Free
Record audit interviews in a structured way, separating key facts from stated judgments, flagging potential contradictions, and tracking the evidence promised, owners and any further interviews.
PDF • 6 Pages • Free
Develop a well-supported audit finding from criteria, condition and cause through risk, evidence and frequency, to the recommended outcome, management action, owner and due date.
PDF • 6 Pages • Free
Document management actions that address the root cause, with milestones, dependencies, budget, evidence of completion, a success measure and Internal Audit validation of residual risk.
PDF • 6 Pages • Free
Condense audit results into a sharp executive summary: the headline message, overall risk implication, top three findings and common root cause, positive controls, critical actions and follow-up timing.
PDF • 6 Pages • Free
Track open audit issues across a portfolio, recording finding ID, risk rating, owner and due date, latest status and evidence, days overdue, residual risk and escalation decisions.
PDF • 6 Pages • Free
Document whether a management action was truly implemented and is working, from evidence received and retesting to a clear close, partially close or keep-open decision with rationale.
PDF • 6 Pages • Free
Design and document a repeatable monitoring test: risk statement, data fields and rule logic, alert threshold and tolerance, false-positive handling, alert reviewers, evidence retained and escalation.
PDF • 6 Pages • Free
Assess fraud scenarios process by process, recording who could commit them, incentive, pressure and opportunity, preventive and detective controls, gaps and override risk, and the audit response.
PDF • 6 Pages • Free
Document vendor due diligence before onboarding: registration and beneficial ownership, conflicts, sanctions and adverse information, PEP and high-risk countries, bank verification, payment terms and risk classification.
PDF • 6 Pages • Free
Review a trip end to end: business purpose, pre-approval and policy limits, hotel, flight, taxi and meal testing, receipts, duplicates and personal spend, exception value and recovery action.
PDF • 6 Pages • Free
Summarize a store visit with a scorecard for cash and POS, inventory and operations, critical observations with evidence and photo references, immediate actions, owners and the follow-up visit.
PDF • 6 Pages • Free
Prepare a concise Audit Committee dashboard covering plan completion and changes, coverage gaps, emerging risks, high-rated findings, recurring root causes, overdue high-risk actions and decisions needed.
PDF • 6 Pages • Free
Build a risk-based annual audit plan from the risk universe: risk scores and trends, last assurance coverage, proposed engagements with rationale, quarters and days, resource allocation and contingency.
PDF • 6 Pages • Free