Global Knowledge Brief ”Effective workpapers” discusses how effective workpapers are essential to the success of the internal audit activity.
Ensuring the sufficiency of documentation during all phases of an audit engagement is not an option; it is required by IIA Standard 2320: Analysis and Evaluation, and it is common sense. Effective workpapers allow the internal audit staff to ensure that they are in conformance with the International Standards for the Professional Practice of Internal Auditing regarding the documentation of information.
As IIA Global Board of Directors Chairman Naohiro Mouri states in his chairman’s theme video Emphasize the Basics, Elevate the Standards, “Wherever in the world you are, conformance with the Standards is essential.” He continues by stating, “The Standards are crucial to build; to construct a proud and successful career in internal audit.”
Effective workpapers can assist internal audit professionals with growing their personal reputations and that of their department within the organization. Learn how – download your free for members Global Knowledge Brief. https://global.theiia.org/member-resources/Global%20Documents/Global-KB-Effective-Workpapers-Learning-the-Basics.pdf