Quality Sign off for Internal Audit Engagement. Name of Audit
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1 This is a sample of a quality sign off form for an internal audit engagement and is intended as a practical example. It should be reviewed and modified to suit the operations of your Internal Audit function. Quality Sign off for Internal Audit Engagement Name of Audit Quality Reviewer: Date: Part 1 Planning 1.1 An appropriately experienced auditor has been assigned to manage the audit. 1.2 An auditor with relevant experience and skills has been selected to conduct the audit. 1.3 In consultation with the audit client, relevant background information has been gathered to assist with planning the audit. 1.4 Previous audit reports and other review reports have been examined for relevance to this audit. 1.5 Terms of Reference have been documented and discussed with the audit client, including consultation about the objectives and scope of the audit. 1.6 Analytical procedures have been conducted where appropriate. 1.7 An Opening Meeting has been held with the audit client and this has been documented. 1.8 A preliminary survey of relevant controls has been conducted (techniques could include 1.9 or 1.10).
2 Part 1 Planning 1.9 A risk workshop has been conducted with the audit client and other stakeholders, and this has been documented System description, process mapping, controls walkthrough have been documented A comprehensive Audit Work Plan has been prepared The Audit Work Plan has considered: Achievement of organisation objectives. Decisions are properly authorised. Reliability and integrity of information. Efficiency, effectiveness and economy. Safeguarding assets. Compliance with laws, regulations, policies and contracts. Opportunity for fraud and corruption. Follow up previous audits Where the audit objectives or scope have been changed during the audit, this has been documented and approved, and discussed with the audit client.
3 Part 2 Fieldwork 2.1 Working Papers adequately support the conclusions for Objective Working Papers adequately support the conclusions for Objective Working Papers adequately support the conclusions for Objective Working Papers adequately support the conclusions for Objective Working Papers adequately support the conclusions for Objective The basis for audit testing is adequately explained. 2.7 Working Papers have been indexed, tagged, and cross referenced to the Audit Work Plan. 2.8 Working Papers have been systematically prepared in accordance with the approved format. 2.9 Records of interview have been prepared for interviews conducted The evidence gathered to support audit conclusions has been collaborated, and is from the best possible source physical, testimonial, documentary, analytical The evidence gathered to support audit conclusions is sufficient, relevant and competent.
4 Part 3 Reporting 3.1 A draft internal audit report has been prepared, reviewed prior to its release, and has been provided to and discussed with the audit client. 3.2 The internal audit report has adequately addressed the objectives and scope of the audit. 3.3 A recommendations/options workshop has been held with the audit client and stakeholders. 3.4 Recommendations are practical, cost effective and value adding, and are designed to promote improvement. 3.5 A Closing Meeting has been conducted and documented. 3.6 Management responses to audit conclusions have been received from the audit client and included in the internal audit report, including: Agreement or otherwise (and if not, why not). Management action plan for remedial action. Responsible officer. Timeframe for implementation. 3.7 A final internal audit report has been prepared, reviewed prior to its release, and provided to the audit client. 3.8 A feedback survey has been sent to the audit client, received back, and followed up where necessary. 3.9 A resource usage summary has been prepared and any variances adequately explained The audit has been completed within the timeframe contained in the Audit Work Plan and, if not, the reason for this has been adequately explained.
5 Part 3 Reporting 3.11 Any trends or systemic issues identified by the audit have been communicated to appropriate areas of the organisation Any issues or lessons learned during conduct of the audit have been applied to the internal audit methodology and future audits The audit has conformed to the IIA Standards.
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