DOCUMENTING RESULTS THROUGH PROCESS MODELING AND

WORKPAPERS
Business process models or descriptions
are map that help an internal auditor  understanding the process
PROCESS navigate through business activities : where modeling hierarchy
MODELING we are right now, where we need to go, describing and documenting
where we have come from, and how we key processes
have gotten to where we are

INTERNAL
AUDIT Workpapers are the written records Workpaper standards
kept to gather documentation, reports, Workpaper formats
DOCUMENT THREE AUDIT
correspondence, and other sample Workpaper document organization
ATION IMPORTANT WORKPA
materials—the evidential matter— Workpaper preparation techniques
ASPECTS PERS
REQUIREM accumulated during an internal audit. Workpaper review processes
ENTS

Internal audit documentation refers to

published audit reports, action plans, and
other materials supporting the reports,
audit workpapers, key meeting minutes,
computer-assisted audit tools and Efforts to document processes or to describe an internal audit processes through
techniques (CAATTs) materials, and any DOCUMENT effective workpapers are of little value unless an internal function has a strong
other data and information to support an MANAGEM document retention function covering all of its work products, including auditor
internal audit. ENT notes, copies of meeting minutes, IT files, and many others.

KELOMPOK VI : DIAN PURNAMASARI (A31115308), SITI HALIMAH LUKMAN (A31115313), STENLY PUTRA SALU (A31115323)