Sample Internal Audit Engagement Letter

[DATE]
[NAME, TITLE]
[School Board]
[STREET ADDRESS]
[CITY, POSTAL CODE]
Dear [Auditee]
The Internal Audit Tea i! "lannin# it! audit $or [Audit Proce!!, i%e enrolent]% The o&'ecti(e! o$ thi!
audit )ill &e*
[LIST ACT+AL OB,ECTI-ES .ERE]
For example:
Relia&ilit/ and Inte#rit/ o$ 0inancial and O"erational In$oration,
Co"liance )ith La)!, Re#ulation!, and Contract!,
Sa$e#uardin# o$ A!!et!, and
E$$ecti(ene!! and E$$icienc/ o$ O"eration! o$ the [A+DIT AREA], and
To $ollo)1u" on recoendation! included in "rior audit re"ort!%
The "ro"o!ed tieta&le $or thi! /ear2! audit i! a! $ollo)!*
Start date in the $ield* [DATE]
E!tiated )ee3! to co"lete* [N+MBER O0 4EE5S]
The audit tea )ill include the $ollo)in# e&er!*
[NAME], RIAM
[NAME], Sta$$ Auditor
[NAME], Sta$$ Auditor
At the &e#innin# o$ our audit, )e )ould li3e the o""ortunit/ to eet )ith /ou to di!cu!! our audit
o&'ecti(e! and !olicit /our in"ut% Our #oal i! to "er$or an e$$ecti(e and e$$icient audit% 4e )ill need /our
!ta$$ to "ro(ide u! the $ollo)in# docuent! and !chedule! on*
6% [DATE]
7% [DATE]
Be$ore the audit tea lea(e! the client !ite at the end o$ the $ield)or3 "ha!e, a eetin# )ill &e held )ith
/ou to di!cu!! "reliinar/ $indin#! rai!ed, an/ out!tandin# in$oration and the ne8t !te"! to the audit%
The dra$t audit re"ort )ill &e co"leted &/ the audit !ta$$ and re(ie)ed &/ RIAM in the ne8t three )ee3!%
You are then e8"ected to "ro(ide a re!"on!e to the dra$t re"ort )ithin t)o )ee3!% The re"ort )ill &e
$inali9ed and "re!ented to the audit coittee at their ne8t eetin#%
Our i!!ion i! to hel" /ou achie(e [DEPARTMENT!] o&'ecti(e! &/ "ro(idin# /ou in$oration a&out the
e$$ecti(ene!! o$ internal control and &/ recoendin# cour!e! o$ action! )hich i"ro(e "er$orance%
I$ /ou ha(e an/ :ue!tion! a&out thi! /ear2! audit, "lea!e do not he!itate to call at 8881888888 or eail u!
at ;;;;;;%%
Sincerel/,
[RIAM]
CC* Audit Coittee
CC* Director o$ Education
CC* ;%