• Internal Audit Overview

CHECKLISTS AND WORKFLOW TOOLS

• Understanding the Entity and Identifying Risks
• Internal Audit Team Discussion
• Fraud Risk Inquiries Form
• Audit Inquiries Summary Form
• Financial Statement Materiality Worksheet
• Entity Risk Factors
• Fraud Risk Factors
• Risk Assessment
• Sample Auditable Units to Be Considered in the Risk Assessment
• Summary of Risk Score by Audit Area
• Risk Assessment Worksheet
• Worksheet for Risk-Based Audit Planning
• Financial Risk Assessment Summary Form
• Inherent Risk Assessment Form
• Understanding the Design and Implementation of Internal Control
• Financial Reporting system Documentation Form
• Walkthrough Documentation Table
• Control Activities Forms
• Entity-level Control for the Control Environment
• Entity-level Control Form for Risk Assessment
• Entity-level Control Form for Information and Communication
• Entity-level Control Form for Monitoring
• Entity-level Control Form for General Computer Controls
• Entity-level Control Form for Financial Close and Reporting
• Control Activities Form for Cash
• Control Activities Form for Accounts Receivable (and Sales)
• Control Activities Form for Inventory (and Cost of Sales)
• Control Activities Form for Property
• Control Activities Form for Investments and Derivatives
• Control Activities Form for Prepaids, Deferred Charges, Intangibles, and Other Assets
• Control Activities Form for Accounts Payable and Other Liabilities (and Purchases)
• Control Activities Form for Payroll, Employee Benefits, and Related Liabilities
• Control Activities Form for Notes Payable and Long-Term Debt
• Control Activities Form for Income Taxes
• Control Activities Form for Equity
• Control Activities Form for Computer Application Controls

AUDIT PROGRAMS

• Instructions for Audit Programs
• Audit Program for General Planning Procedures
• Audit Program for General Auditing and Completion Procedures
• Other General Auditing and Completion Procedures
• Audit program for Cash
• Audit Program for Accounts Receivable and Sales
• Other Audit Procedures for Accounts receivable and Sales
• Audit Program for Inventory and Cost of Sales
• Other Audit Procedures for Inventory
• Audit Program for Inventory Observation
• Other Audit Procedures for Inventory Observation
• Audit Program for Property
• Other Audit Procedures for Property
• Audit Program for Investments and Derivatives
• Other Audit Procedures for Investments and Derivatives
• Audit Program for Other Assets
• Other Audit Procedures for Other Assets
• Audit Program for Accounts Payable and Other Liabilities
• Other Audit Procedures for Accounts Payable and Other Liabilities
• Audit Program for Notes Payable and Long-Tmer Debt
• Audit Program for Income Taxes
• Audit Program for Equity
• Other Audit Procedures for Equity
• Audit Program for Income and Expense
• Other Audit Procedures for Income and Expenses
• Audit Program for the Control Environment
• Control-Based Audit Program for Cash
• Control-Based Audit Program for Accounts Receivable and Sales
• Control-Based Audit Program for Inventory and Cost of Sales
• Control-Based Audit Program for Property
• Control-Based Audit Program for Investments and Derivatives
• Control-Based Audit Program for Other Assets
• Control-Based Audit Program for AP and Other Liabilities
• Control-Based Audit Program for Notes Payable and Long-Term Debt
• Control-Based Audit Program for Income Taxes
• Control-Based Audit Program for Equity
• Control-Based Audit Program for Payroll
• Organization and Management Administration
• Personnel Administration
• Vendor Management
• Technology Asset Management
• Network Administration
• Server Administration
• Workstation Administration
• Peripheral Administration
• Change Management—Technical Infastructure
• Software Administration
• Server Application Administration
• Software Development Administration
• Change Management—Software
• Data Management
• Database Administration
• Data Transfer Administration
• Data Storage and Backup Administration
• User Account Administration
• Application Access and Permissions
• IT System(s) Operations Administration
• Problem Administration
• Physical Environment Administration
• Information Security Incident Administration
• Business Continuity Administration
• Disaster Recovery Administration
• Health Insurance
• Foreign Corrupt Practices Act
• Recruiting
• Company Vehicles
• Travel and Entertainment
• Legal Affairs
• Quality Management
• Insurance
• Promotion and Advertisement
• Pricing Discounts and Policies
• Pension
• Strategic Planning
• Consideration of Fraud
• Facilities Management
• Environmental Facilities
• Security Facilities
• Corporate Relations
• Sales Management
• Sales Performance
• Project Accounting
• Collections
• Spreadsheet Design
• Employee Training and Development
• ACH and Wire Transfers
• Data Privacy
• SSAE 16 Reviews

Practice Aids

• Closing Entry and Audit Adjustment Form
• Audit Difference Evaluation Form
• Supervision, Review, and Approval Form
• Audit Documentation Checklist
• Internal Control Related Matter and Management Point Development Worksheet
• Internal Audit Report—Financial Audit
• Findings Tracking Document
• Sample Internal Audit Manual
• Sample Internal Audit Charter
• Audit Team Members
• Planning Worksheet to Determine Extent of Substantive Procedures
• Sampling Planning and Evaluation
• Sampling Worksheet for Testing Account Coding and Classifications
• Substantive Analytical Procedures Worksheet
• Ratio Analysis Worksheet
• Test of Controls Form
• Tests of Controls Sampling Planning and Evaluation Form
• Inventory Counting Procedures
• Confirmation Summary Form
• Accounts Receivable Statistics Form
• Confirmation Reconciliation form
• Checklist for Determining Whether a Contract is a Derivative
• Data Extraction Software Analysis Documentation Form
• Significant Estimates Identification Checklist
• Concentrations Identification Checklist
• Accounting and Auditing Issues
• Audit Time Summary
• Management Risk Assessment Survey
• Internal Audit Risk Assessment Questionnaire
• Risk Assessment Interview Questionnaire
• Fraud Risk Schemes
• Confirmation and Correspondence Control
• Internal Audit Self Assessment Checklist
• Audit Program for Internal Audit Self Assessment

CONFIRMATION AND CORRESPONDENCE LETTERS

• Summary of Audit Differences
• Instructions for Confirmation and Correspondence Letters
• Confirmation of Account Balance Information with Financial Institutions
• Receipt for Cash Counted by Auditor
• Positive Accounts Receivable Confirmation Request—Itemized Statement Enclosed
• Positive Accounts Receivable Confirmation Request—Open Item
• Positive Accounts Receivable Confirmation Request—Without a Statement
• Negative Accounts Receivable Confirmation Request
• Blind Accounts Receivable Confirmation Request
• Confirmation Request of Bill-and-hold Transaction
• Confirmation of Note Receivable
• Receipt for Securities Counted by Auditor
• Confirmation of Securities Held by Brokers
• Confirmation of Securities Held by Third Party
• Confirmation of Inventories Held by a Third Party—Listing of Inventories Not Enclosed
• Confirmation of Inventories—Listing of Inventories Enclosed
• Accounts Payable Confirmation
• Note Payable Confirmation (to Parties Other Than Financial Institutions)
• Confirm of Debt for Which No Written Loan Agreement Exits
• Confirmation of Mortgage Debt
• Confirmation of Compensating Balances
• Confirmation of Line of Credit
• Confirmation of Contingent Liabilities With Financial Institutions
• Request for Defined Benefit Plan Information
• Request for Plan Asset Information—Defined Benefit Pension and Other Postretirement Benefit Plans
• Confirm of Insurance Coverage (Except Life Insurance)
• Confirmation of Lease Agreement
• Related Party Confirmation
• Data Request Letter