Internal audit programme and working paper
The fieldwork rule that saves more engagements than any other: get the data extract and establish its completeness on day one , and get every fact agreed and signed by the process owner before you leave site, because an observation whose numbers are disputed three weeks later is an observation that will be diluted, and a population you cannot prove complete is a test that proves nothing.
- 5 pages
- 97
- Word and PDF
- 13 September 2026
What it covers
- 1Internal audit programme and working paperSIA 310 · SIA 320 · SIA 330
Read the opening
The first part of the format, as it downloads. Blanks are highlighted.
Internal audit programme — Procure to pay, direct materials
Client | [Pragati Auto Components Ltd] | Auditable unit | AU-01 · Procure to pay — direct materials |
Location | [Ghaziabad plant] | Period covered | [1 April 2026 to 30 June 2026] |
Residual risk | 49 — High (model dated [date]) | Depth | Depth testing per G.4 Step 6 |
Budget | [7] person-days | Fieldwork dates | [dates] |
Reporting threshold | Rs [50,000] per item, or any control failure irrespective of value | WP index | [IA/26-27/Q1/AU-01] |
Prepared by / date | [Name, date] | Approved by / date | [Manager, date — before fieldwork] |
1 · Objective and scope