Factsheet: Internal Audit Engagement Work Papers
When an audit commences, the internal auditor will follow the audit work plan (refer Internal Audit Standard 2240 ‘Engagement Work Program’) and update it throughout the audit as necessary. The audit will gather evidence to support its conclusions.
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Factsheet: Internal Audit Performance Measures
Good practice in internal auditing suggests that, like most organisation business units, internal audit should have performance measures in place to demonstrate its level of performance. Internal audit work examines organisation, business unit and process performance. Internal audit should similarly be held to account for its performance and to ensure it is delivering a value-adding and cost-effective internal audit service.
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