Quality Assurance/Peer Review
Preliminary Information Gathering
Internal Audit Department
Number I/A Offices & Locations
History I/A Department
Charter - Internal Audit & Audit Committee
Best Practices - list
Other I/A Departments
Relationships - Management, Board
Status Reports to Management & Audit Committee - copies
Restrictions
Conflicts of Interest
Background of Company - number of employees, financial information, etc.
Audit Planning
Describe Process - Strategic Plan, Management Involvement, Risk Assessment, etc.
Audit Plans - prior, current & future (copy)
Audit Scope
Audits Prior Year - list; timing of events, etc.
Current Audits
Special Projects
Percent Audit Effort - financial, compliance, safeguarding assets, effective & efficient use of resources, operational, other
Organizing
I/A Department philosophy
Budget
Goals & Objectives
External Auditor - assisting, etc.
Staffing
Rotation policy
Credentials & backgrounds
Ex-internal auditors
Evaluation procedures
Specialized skill sets
Consultants
Training
Policy
List training by staff member
Directing
Administrative & audit procedures
Time budgeting & reporting
I/A Department reviews - internal & external
Staffing audits
Follow-up
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