Audit Risk Assessment Were audit risk assessment matrixes used to describe __Yes Why not: the risk(s)? __No Why not: If yes, were the matrixes sufficient? __Yes __No Was audit risk assessment used to determine when to __Yes Why not: audit this area? __No Was audit risk assessment used to determine the scope __Yes Why not: of the audit? __No Is the audit risk assessment of this area adequate? __Yes Why not: __No Audit Work and Findings Were the audit program and procedures sufficient? __Yes Describe the deficiencies: __No Were audit procedures performed to ensure compliance __Yes with applicable __No __NA a. policies? __Yes __No b. procedures? __NA __Yes __No c. plans? __NA __Yes __No d. laws and regulations? __NA Were internal controls for the area sufficiently detailed? __Yes __No Did the audit contain tests of administrative or __Yes operational __No a. controls? __Yes __No b. policies? __Yes __No c. procedures? Did the audit note the root cause of deficiencies or __Root cause symptoms of problems? __Symptom __Both __NA Was a review of pertinent MIS performed as part of the __Yes Why not: audit? __No __NA
Audit Risk Assessment Were audit risk assessment matrixes used to describe the risk(s)? If yes, were the matrixes sufficient? __Yes __No Why not: Why not: __Yes __No Was audit risk assessment used to determine when to audit this area? __Yes __No Why not: Was audit risk assessment used to determine the scope of the audit? __Yes __No Why not: Is the audit risk assessment of this area adequate? __Yes __No Why not: Audit Work and Findings Were the audit program and procedures sufficient? __Yes __No Describe the deficiencies: Were audit procedures performed to ensure compliance with applicable a. policies? b. procedures? c. plans? d. laws and regulations? __Yes __No __NA __Yes __No __NA __Yes __No __NA __Yes __No __NA Were internal controls for the area sufficiently detailed? __Yes __No Did the audit contain tests of administrative or operational a. controls? b. policies? c. procedures? __Yes __No __Yes __No __Yes __No Did the audit note the root cause of deficiencies or symptoms of problems? __Root cause __Symptom __Both __NA Was a review of pertinent MIS performed as part of the audit? __Yes __No __NA Why not:
pub-ch-internal-external-audits-appendix-e-ws.docx