IA-01
Working Paper File Management Kit
Organise the audit file from day one: a file index, referencing rules and a single correspondence log.
Kits
Twelve kits that cover the internal audit file from opening to closing. Filter by section or by engagement type.
12 kits
IA-02
Client Acceptance and Engagement Kit
Accept the client and contract with confidence: acceptance assessment, conflict check, engagement letter, independence and fees.
IA-03
Permanent File Kit
A ready structure for the client's permanent file and the register of laws and regulations that apply to it.
IA-04
Risk-Based Annual Audit Planning Kit
Build a risk-based annual audit plan ready for Audit Committee approval.
IA-05
Engagement Planning Kit
Plan each engagement: scope, risks, fraud, time budget and the document request list.
IA-06
Process Understanding and Control Assessment Kit (RCM)
Understand and document the process, then build the risk and control matrix and the audit program.
IA-07
Controls Testing and Fieldwork Kit
Test controls with documented samples and results a reviewer can follow.
IA-08
IT General Controls Review Kit (ITGC)
Review IT and cybersecurity controls with templates referenced to the NCA Essential Cybersecurity Controls (ECC).
IA-09
Findings and Reporting Kit
Rate findings, write them clearly and issue a report for management and the Audit Committee.
IA-10
Follow-up and Audit Committee Reporting Kit
Track recommendations to closure and give the Audit Committee periodic reports and KPIs.
IA-11
Advisory Engagements Kit
Run documented advisory engagements without compromising your objectivity on later assurance work.
IA-12
Quality Review and File Closure Kit
Review file quality, then close and archive the file with a record of retention and client data handling.
The audit cycle, 000 to 900
- 000File AdministrationIA-01
- 100Acceptance, Engagement and AdministrationIA-02
- 200Permanent and Annual FileIA-03IA-04
- 300Engagement PlanningIA-05IA-08
- 400Process Understanding and Control AssessmentIA-06IA-08
- 500Testing and FieldworkIA-07IA-08
- 600FindingsIA-09
- 700Reporting and Follow-upIA-09IA-10
- 800Advisory EngagementsReplaces 400–700 on advisory engagementsIA-11
- 900Quality Review and File ClosureIA-12