Are work papers neat and not crowded?

Is sufficient information factual, adequate, and convincing so that a prudent, informed person would reach the same conclusions as the auditor?

Are work papers able to “stand alone”? (This means that an individual independent of the preparer should be able to determine, for each work paper, the purpose and conclusion of the document, and how that individual work paper relates to the rest of the work papers.)

Are work papers concise, and serve a useful purpose?

Are work papers consistent and uniform in terms of size and appearance? 

Does the work paper include the following: the title of the process being audited, title of the work paper, preparer's/reviewers initials, date prepared, source of information, and purpose of the work paper?

For work paper documents provided by the Process Owner, is the source, and date provided on the lower left hand section of the document?

Are tick marks used appropriately and consistently throughout the work paper?

Is cross‑referencing within work papers complete and accurate?

Are all work papers numbered in a sequential and logical fashion? 

Do work papers that document the results of client meetings or inquiry and observation of key control activities include meeting date, purpose, attendees/title and the meeting results/discussion items?

Does the lead sheet for each key control activity tested contain each of the following?

1.       A description of the key control activity

2.       The test steps performed

3.       The sample selected, the population the sample was selected from and the sampling methodology used

4.       The testing procedures performed

5.       A summary of the results of test work performed

6.       A description of the control gaps or issues identified as a result of the testing performed

7.       A conclusion regarding the operating effectiveness of the key control activity (i.e., effective or ineffective).

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