XYZ Audit & Review Service Systems Audit GuideFirst Edition EN ISO 9001/2000April 2002Permanent File IndexXYZ Audit & Review Service Systems Audit GuideFirst Edition EN ISO 9001/2000April 2002Working File IndexXYZ Audit & Review Service Systems Audit GuideFirst Edition EN ISO 9001/2000April 2002Audit RemitCategory internal systems computer advice Subcategorymainother newnetworksecurityVFMFor unscheduled audit request: Date request receivedOfficer requesting workTelephone numberAudit staff member contactedStaff member authorising workNames of suitably trained staff authorised to carry out work Projected start day of workBudgeted man-daysExpected completion dateSigned by (principal) DateAudit remit agreement: copy of remit letterappended ………………………………….XYZ Audit & Review Service Systems Audit GuideFirst Edition EN ISO 9001/2000April 2002Statement of Control ObjectivesDistributionoriginal Retain on Audit File XYZ Audit & Review Service Systems Audit GuideFirst Edition EN ISO 9001/2000April 2002Client ContactContact to discuss progress should be made at least 4 weekly, or moreDistributionOriginalRetain on Audit File XYZ Audit & Review Service Systems Audit GuideFirst Edition EN ISO 9001/2000April 2002Key Controls QuestionnaireDistribution Original Retain on Audit File XYZ Audit & Review Service Systems Audit GuideFirst Edition EN ISO 9001/2000April 2002Client's Property Removed/ReturnedsignatureWhen items are taken by Internal Audit a receipt or copy of this form should be given to the Client for these items. Please ensure that it is understood by the client that any receipt issued does not assume the presence of items that have not been checked.Distribution original Audit FileXYZ Audit & Review Service Systems Audit GuideFirst Edition EN ISO 9001/2000April 2002Audit Stages1.PreparationClient RemitIdentifying system parameters Determining control objectives2. Documentation and Evaluation of System identifying expected controlsreview system against expected controls appraise controls against control objectives3. Testing,System Walk through tests:- of controls/control objectives Compliance tests:- test operation of controlsIf necessary substantive tests to assess losses4. Draft ReportProfessional opinion on whether system under Review adequately meets control requirements. Major and minor exceptions Recommendations and suggestions to improve management controls. Action Plan for Completion6. Completed Action Plan returned5.Final ReportAs 4 above plus completed Action Plan by Management. Amendments per final meeting.Distribution Original Retain on Audit FileXYZ Audit & Review Service Systems Audit GuideFirst Edition EN ISO 9001/2000April 2002Schedule of FindingsFindings RepoParaRef.DistributionOriginalRetain on Audit File XYZ Audit & Review Service Systems Audit GuideFirst Edition EN ISO 9001/2000April 2002Final Report DistributionDirector of Finance Principal AccountantCopy audit fileCopy admin fileCopy Principals fileClient :Client :Client :Client :Date report issuedQuestionnaire issued to:YesNo Has the Client Department's completed action plan been included in the report?action planLetter to Director informing him/her of failure by Client to complete action planYes NoDirector informed that report will be presented atthe next Chief Executive Audit MeetingDistribution Date:Original Administration staff Copy Audit File XYZ Audit & Review Service Systems Audit GuideFirst Edition EN ISO 9001/2000April 2002Test SummaryDescriptionSample size, number of errors and basis of selection (minimum sample size20 or reasons for sample size tested)Conclusions/FindingsAre findings reportable?Yes NoIf yes note item reference per schedule of findings Ref.Test ref of any further testing Ref.Distribution original Retain on Audit File XYZ Audit & Review Service Systems Audit GuideFirst Edition EN ISO 9001/2000April 2002Follow-upPost of Client ContactReview Date(Four months after Final Report Issued) Decision on type of Follow-up required Follow-up DateOutcome:Signed by Principal DatePost follow-up Distribution Date:original Audit File copy Admin. Staff XYZ Audit & Review Service Systems Audit GuideFirst Edition EN ISO 9001/2000April 2002File Review Check ListAudit RemitControl ObjectivesKey Control QuestWorking Papers Ref.Test SheetsAudit StagesClient ContactFindingsFinal Audit Check I have:Initials Checked the final audit reportAgreed final report with the remit letterEnsured all reportable findings are detailed on the schedule findings Confirmed the report contains all relevant findingsChecked record of audit stages checks and appended notes Frequency of contact with the clientChecked any record(s) of non-conformancesI have also carried out such further sample inspections of the audit process and papers as I considered necessary (notes appended) to certify that the audit process and final report meet the agreed remit and required standards.Signed by Date(Chief Internal AuditoDistribution original Retain on Audit File。