SECTION I.4 AUDIT ENGAGEMENT WORKING PAPERS

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1 SECTION I.4 AUDIT ENGAGEMENT WORKING PAPERS Ref. Plicy and Practice Requirements IIA Standards references I.4 1 Plicy: Wrking papers shall be prepared fr each audit engagement t recrd wrk perfrmed and supprt the audit cnclusins. The Auditr incharge f the audit engagement is respnsible fr ensuring this. Wrking papers: aid in planning, perfrmance, and review f the audit; prvide the supprt fr the results reprted dcument whether audit bjectives were achieved; supprt the accuracy and cmpleteness f the wrk; demnstrate cmpliance with the Standards supprt quality assurance; and facilitate external quality and ther reviews. Wrking papers may include text, spreadsheet and presentatin dcuments, phtcpied material, cmputer screen shts, electrnic mail, phtgraphs, system data extractin prgrams and data dwnlads. Wrking papers shuld be prepared s as t enable anther experienced auditr, having n previus cnnectin with the audit, t understand the audit wrk perfrmed; the results and audit evidence btained; the significant matters identified; and cnclusins reached theren. Standard 2330 Dcumenting Infrmatin Internal auditrs must dcument relevant infrmatin t supprt the cnclusins and engagement results. Practice Advisry Dcumenting Infrmatin Versin: August 15, 2009 Page I.4: 1

2 I.4 1:1 A set f wrking paper dcuments shall be prepared fr each audit engagement. Auditrs shuld maintain wrking papers in either hard cpy r electrnic frm, and ensure that regardless f strage frmat the papers are filed, by the end f the engagement, s that any IA staff can access them fr reference r fr internal/external quality assurance reviews. It is nt presently cst effective r practical t maintain an integrated electrnic wrking paper system. This will be kept under review. Auditrs wh maintain the wrking papers in electrnic frm during the engagement shuld take apprpriate measures fr electrnic back up, until such time as the final filed set is cmpleted. Cmputerized system data extractin prgrams and data dwnlads shuld als be retained in their riginal electrnic frmat, and als in hard cpy. I.4 1:2 Wrking papers shall be rganized fr each audit in the fllwing standard sectins: Audit Planning these shuld cmprise: ntes f audit planning discussins with managers and staff recrding their assessments f risks/cntrls in the tpic area, cncerns and pririties fr the audit, and references t relevant plicies and prcedures that need t be reviewed during the audit; cpies r listings f any recent evaluatins r reviews carried ut by management r by ther parties; Versin: August 15, 2009 Page I.4: 2

3 results f preliminary surveys t determine areas f audit fcus based n priritizatin f the risks fr that tpic area, and the benchmarks t be used fr the audit; terms f reference fr the audit: review ntes f the Head f Internal Audit fr the Center r ther Internal Auditrs n initial drafts, circulated drafts and cmments received frm management r auditees, including ntes cnfirming agreement t the TR; (fr utsurced audits) the request fr prpsal and the prpsal (with amendments) that frm the basis f the engagement f a firm r individual t carry ut the audit; crrespndence cncerning agreements with the auditee management n timing r frmat f the audit; review ntes f the Head f Internal Audit fr the Center r Internal Auditrs n the draft audit prgrams. Audit Executin these shuld cmprise: cmpleted audit prgrams shwing steps cmpleted, crss referenced t supprting dcumentatin, explanatins f any audit steps nt cmpleted, and cnclusins fr each item in the audit prgram; ntes recrding the analysis f plicies and prcedures against gd practice ntes, CGIAR Guidelines, industry standards r ther benchmarks identified fr the audit; ntes f surveys f management/staff (r frm managers/staff) cncerning the assessment f the plicies and prcedures, the extent f cmpliance, reasns fr nn cmpliance, exceptinal cases that warrant review, and suggestins fr addressing inadequacies r nncmpliance; perfrmance data which prvides indicatrs f Versin: August 15, 2009 Page I.4: 3

4 the effectiveness f cntrls being reviewed; ntes r reprts defining the ppulatins f transactins subject t audit, the basis fr selecting samples fr cmpliance testing r verificatin, and identifying the sample transactins selected fr testing; Test prgrams and results fr samples selected; Basis f selecting samples fr cmpliance testing; Cnditin/risk analyses. Audit reprting these shuld cmprise: Ntes f audit exit meetings, shwing date f meetings, wh attended and recrding respnses received n prpsed findings and recmmendatins, and additinal infrmatin btained at the meetings; Ntes f results f any fllw up audit activities fllwing exit meetings, initiated in respnse t additinal infrmatin btained at the meetings; Review ntes f the Head f Internal Audit fr the Center r ther Internal Auditrs n draft reprts, circulated drafts and cmments received frm management r auditees n draft reprts, including ntes cnfirming agreement t the reprts; Ntes f auditr r frm auditees clarifying items in the reprt, r prviding update since the cnclusin f the audit, including evidence f actin taken that addresses recmmendatins made in respnse t the audit prir t finalizing the reprt; Cpy f final reprt and transmittal message, shwing wh was cpied n the reprt Quality Assurance A checklist shuld be prepared and filed in the wrking papers s that each auditr can verify that all items necessary t be included in the wrk papers are present. Adding the checklist will als enable (internal r Versin: August 15, 2009 Page I.4: 4

5 external) quality assurance reviewers t verify the cntents f wrk papers n a test basis and recrd their review. Review ntes f the Head f Internal Audit fr the Center r ther Internal Auditrs and cmments frm auditees, n TRs and reprts, will ften be in the frm f marked up cpies f the dcument under review, tgether with any accmpanying messages. Audit executin wrking papers may need t be rganized in varius sectins. The number and type f sectins will vary by audit, but shuld facilitate lgical rganizatin and readily demnstrate cmpleteness f wrk dne fr all apects f the audit scpe. Including the details f cmpliance/verificatin testing prcedures, ppulatin, methd f sample selectin, samples drawn and results f testing will be imprtant, and shuld be given careful attentin, where a Center s external auditr is planning t, r expected t, rely n internal audit wrk. A cmmn example where this can ccur is expenditure testing as part f the audits f reginal and cuntry utreach ffices which retain supprting vuchers. It will als apply t Headquarters audits f management f liquid assets, tangible assets, accunts receivable and payable, disbursements, payrll and prcurement Wrking paper dcuments shuld be sufficiently identified t shw surce, purpse, auditr wh created r cpied the paper (if mre than ne auditr assigned), when it was created r cpied, and relevant crss references t audit prgrams. I.4 1:3 Wrking papers prepared by Internal Auditrs shall Versin: August 15, 2009 Page I.4: 5

6 be in ne f the fficial r wrking languages f the Center cncerned (English, Spanish, French). Where vuchers, agreements r ther externally prduced recrds in ther languages are cpied in wrking paper files fr evidentiary purpses, their status and the gist f their cntents shuld be identified. I.4 1:4 Wrking papers, regardless f the medium in which they are stred, shall be retained fr a perid f six years in lcatins under the cntrl f Internal Audit. The perid f six years is chsen as the Standards require an external quality review at least nce every five years. Suitable and secure strage lcatins shuld be maintained under Internal Audit cntrl, in lcatins where there is a full time r regular internal audit presence. Papers f an enduring usefulness (e.g. cpies f agreements, MUs, plicy r prcedure dcuments still relevant) may be transferred frm the files f an earlier audit t a current audit, r t a permanent wrking paper file. If this ccurs during the six year retentin perid fr the lder audit, a marker shuld be put in each lcatin f the lder files t indicate the transfer f papers. Standard 2330.A2 Dcumenting Infrmatin The chief audit executive must develp retentin requirements fr engagement recrds, regardless f the medium in which each recrd is stred. These retentin requirements must be cnsistent with the rganizatin s guidelines and any pertinent regulatry r ther requirements. Practice Advisry 2330.A2 1: Retentin f Recrds Standard 2330.C1 The chief audit executive must develp plicies gverning the custdy and retentin f cnsulting engagement recrds, as well as their release t internal and external parties. These plicies must be cnsistent with the Versin: August 15, 2009 Page I.4: 6

7 rganizatin s guidelines and any pertinent regulatry r ther requirements. I.4 2 Plicy: Wrking papers are the prperty f the Centers cncerned, and access utside Internal Audit is restricted. Apprpriate measure shall be taken t ensure the cnfidentiality f the wrking papers. In general, requests frm Center managers fr access t relevant wrking papers t assist them t respnd t audit findings and recmmendatins addressed t them shuld be accmmdated. Only thse wrking papers relevant fr this purpse shuld be made available. Special handling is required fr restricted cnfidential wrking papers (see Practice requirement B.3 belw) Requests frm Center external auditrs t review audit wrking papers t assist them with their financial audit shuld be accmmdated they are granted full access t Center recrds in rder t effectively discharge their respnsibilities under Internatinal Standards n Auditing. The external auditrs are expected t implement the same level f care with regard t cnfidential dcuments cntained in the wrking papers. Standard 2330.A1 Dcumenting Infrmatin The chief audit executive must cntrl access t engagement recrds. Practice Advisry 2330.A1 1 Cntrl f Engagement Recrds. Versin: August 15, 2009 Page I.4: 7

8 I.4 2:1 Wrking paper files retained by Internal Audit shall be apprpriately secured and nt nrmally leave Internal Audit custdy withut the apprval f the Center s Directr General. Where pssible, Center management r external auditrs shuld review papers in the presence f Internal Auditrs, r cpies f relevant papers shuld be made available. Fr further infrmatin n general requirements t ensure the cnfidentiality f Internal Audit recrds and cmmunicatins, see Sectin L f this Manual I.4 2:2 I.4 2:3 In the case f audits which are utsurced t audit firms, the wrking papers may be retained by thse firms but the letters f engagement shuld require that the audit firm shall apply apprpriate security ver the wrking papers, shall retain them fr at least 6 years and shall prvide reasnable access t thse papers and allw cpies t be made f them n request f the Head f Internal Audit fr the Center r ther Internal Auditrs. Dcuments that are: prvided t Internal Audit under specific cnfidentiality prvisins, r subject t specific Center cnfidentiality plicies including human resurces data, infrmatin n lgical r physical security arrangements ver financial transactins, IT netwrks and physical infrastructure; dcumentatin relating t litigatin; and Bard papers r ther management dcuments with restricted circulatin; and Versin: August 15, 2009 Page I.4: 8

9 interview ntes that identify staff r thers being interviewed (generally such interviews are held n the basis that they are cnfidential) shall be clearly identified in the wrking papers as restricted cnfidential and, with regard t (a) shuld be accmpanied by ntes f any specific agreements with management n the handling f these dcuments. Internal Auditrs shuld cnsider whether restricted cnfidential dcuments shuld be separately filed in a cnfidential vlume f the wrking papers, r prminently identified in the files t facilitate remval, t ensure they are nt inadvertently disclsed with ther wrking papers if the files are shared. The retentin f sensitive dcuments in the wrking papers shuld be kept t a minimum, guided by the need t maintain sufficient audit evidence t supprt audit findings. In sme cases reference t the dcument cnsulted and where it is kept in the Center may be sufficient, withut the need t retain a cpy. Examples may include sensitive IT r physical security, insurance r litigatin recrds. Staff medical recrds, r recrds f staff perfrmance evaluatins r disciplinary prceedings, are nt nrmally accessed by Internal Audit, except fr very specific audit reasns, and generally these recrds are nt cpied as wrking papers by Internal Audit. Internal Auditrs shuld discuss particular cases where access t such recrds is required fr an audit with the Head f Internal Audit fr the Center r the Center s Directr General. I.4 2:4 In the case f special investigatins cnducted under the auspices f a Center s legal cunsel, Versin: August 15, 2009 Page I.4: 9

10 arrangements shall be made fr the wrking papers t be subject t apprpriate legal privileges. I.4 2:5 Wrking papers shall nly be released t parties utside the Center cncerned, ther than the external auditrs, with the apprval f the Center s Directr General. Center managers and staff, and external auditrs wh btain cpies f wrking papers must bserve the same restrictin and shuld be made aware, in writing, f this requirement at the time they are prvided cpies (and a cpy f this ntice retained in the wrking papers). Practice Advisry 2330.A1 1 Cntrl f Engagement Recrds. Versin: August 15, 2009 Page I.4: 10

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