SAMPLE AUDIT MANUAL

• Welcome Letter

• General
  • Statement of Responsibilities of Internal Auditors
  • The Institute of Internal Auditors, Inc. Code of Ethics
  • Standards for the Professional Practice of Internal Auditing
  • Audit Committee Policy
  • Audit Services' Charter

• Company
  • Corporate Code of Conduct
  • Company Policy on Internal Control
  • Facility Maps

• Company Organizational Charts:
  • Executive Organization Chart
  • Department Organization Charts

• Audit Department Employees
  • Organizational Chart
  • Roster
  • Principal Accountability Areas
  • Staff Workdays

• Departmental Policies and Procedures - Administrative
  • Confidentiality
  • Security
  • Conduct During Audits
  • Dress
  • Time
  • Assignments
  • Business Expenses
  • Continuing Education
  • Professional Certification
  • Records Retention
  • Reporting and Investigation of Irregularities
  • Requests for Audit Information
  • Policy and Procedure for Audit Planning
  • Coordination with External Auditors
  • Quality Assurance

• Departmental Policies and Procedures - Audit Process
  • Introduction

  • Contract Audit Process
  • Computer Audit Process
  • Process Reviews
  • Field Audit Process
  • External Auditor Assistance

  • Audit Time Standards
  • Team Leader Responsibilities
  • Standard Department Files
  • Workpapers
  • Interim Audit Memos
  • Audit Reports
  • Audit Follow-Up Procedures
  • Statistical Sampling
  • Audit Notification Procedures

• Audit Software
  • Introduction
  • Standards and Procedures for Programming Audit Applications
  • Application Systems Overview

  • Mainframe Applications
  • PC Applications

  • Audit Software Applications Maintenance Responsibility
  • Operator Instructions - Mainframe Software System Access
  • Customer Service System Inquiry
  • Policies and Procedures for PC Use