ToolInternal Controls
Audit Sampling Planner Tool
Plan a defensible sampling approach — population, objective, risk strata and selection method — before you pull a sample. A planning aid, not a sample-size calculator.
PDF • 6 Pages • Free
Tool
Audit Exception Evaluation Tool
Decide whether a test exception is isolated, recurring, systemic or evidence of control failure — and whether to expand testing or raise a finding.
What you'll find inside
- Purpose and when to use the tool, with a five-step method
- Core inputs: exception description, population and sample, frequency, impact, pattern across users or locations, root-cause indicator, compensating controls and management awareness
- A 0–3 scoring matrix for frequency, impact, pattern, control failure and recurrence
- A one-page working sheet to complete during planning or fieldwork, ending in a finding / observation / no-issue conclusion
- A worked example: 4 of 25 vendor bank changes lacking independent verification
- Five quick-reference reminders for evaluating exceptions
Best for
- Auditors whose tests have identified exceptions
- Challenging “it was an isolated case” explanations
- Deciding whether to expand testing
Resource information
- Format:
- Pages:
- 6
- Price:
- Free
- Registration:
- Not required
© Salih Ahmed Islam
Related Internal Audit Resources
ToolAudit Reporting
Finding Significance Tool
Rate findings consistently by combining consequence, exposure, control failure, recurrence and urgency, mapped to your own rating methodology.
PDF • 6 Pages • Free
ToolAudit Reporting
Root Cause Analysis Tool
Move beyond “remind employees” and “provide training” — use repeated why-questions and cause categories to reach the condition that created the issue.
PDF • 6 Pages • Free
TemplateAudit Reporting
Audit Finding Development Template
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