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Workpaper Process Reported not Mature by 72% of Auditors

According to the State of Internal Audit Survey 2012 from Thomson Reuters ACCELUS, in the case of audit workpapers, only 28 percent of respondents described their process as robust or mature. The survey found that while 49% of the respondents said they had a workpaper process in place it still needed work. The IIA founded in 1947 has promoted their motto of "Progress through Sharing" so it seems that internal auditors should be further along in their maturity level for this fundamental area. With advances in technology there has been ample opportunity to learn from others (through the...

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