Curtin University of Technology
INTERNAL AUDIT MANUAL
I N D E X
Part 1: GENERAL POLICIES & STANDARDS
- Section 1.Audit Charter
- Section 2.Audit Standards and Guiding Principles
- Section 3.Audit and Compliance Committee Charter
Part 2: PERSONNEL & ADMINISTRATION
- Section 4.General Procedures
- Section 5.Personnel
- Section 6.Administration
- Section 7.Time Usage Analysis
Part 3: AUDIT PLANNING
- Section 8.Planning
- Section 9.Strategic Audit Plan
- Section 10.Annual Audit Plan
- Section 11.Field Audit Plan
Part 4: AUDIT METHODOLOGY
- Section 12.The Audit Cycle - Summary
- Section 13.Risk and Control Analysis (RACA)
- Section 14.Audit Programs
- Section 15.Working Papers - General
- Section 16.Current Working Papers
- Section 17.Reference File
- Section 18.Audit Reports
- Section 19.Working Paper Review
- Section 20.Flowchart Documentation
- Section 21.Audit Sampling
Part 5: MAJOR PROJECT DEVELOPMENT AUDITS
- Section 22.Audit Objectives
- Section 23.Audit Approach
- Section 24.Major Project Development Audit Working Papers
- Section 25.System Documentation
Part 6: AUDIT EVALUATION AND PERFORMANCE
- Section 26.Audit Client Questionnaire Form
- Section 27.Performance Reviews - KRIs and KPIs
Part 7: MISCELLANEOUS
- Section 28.LAN Permanent File Naming Standards
- Section 29.Important LAN Directories/Files
Part 8: OTHER SPECIAL AUDIT WORK
- Section 30.Audit Certificates
- Section 31.Operational / Performance Based Audits
- Section 32.Special Investigations
APPENDICES
- 1.Document: Organization Chart
- 2.Form: Timesheet
- 3.Form: Working Papers Index
- 4.Document: Major Project Development - Checklist
- 5.Form: Audit Review Notes
- 6.Form: Field Audit Plan
- 7.Form: Audit Testing Template
- 8.Form: Audit Checklist
- 9.Example: Audit Engagement Letter
- 10.Example: Email Notification of Audit Commencement
- 11.Example: Major Report Draft Cover Page
- 12.Example: Major Report
- 13.Example: Minor Report
- 13A.Example: Audit Observations
- 14.Form: Risk and Control Analysis (RACA)
- 15.Form: Points for Attention at Next Audit (PANA)
- 16.Example: Audit Program
- 17.Example: Working Papers
- 18.Form: Appendix Cover
- 19.Document: Reference File
- 20.Form: Audit Budgeted Hours Estimate Sheet
- 21.Form: Audit Client Questionnaire Form
- 22.Example: IS Major Report
- 23.Example: Special Review Report
FOREWORD
The purpose of this manual is to provide Audit staff with a source of reference for general audit procedures and routine, in accordance with the Audit Charter (refer Section 1).
Any instruction contained herein which is inconsistent with Curtin University of Technology's internal policies and procedures is void to the extent of that inconsistency.
