Audit-techniek & assurance
Documentation and working papers
The written record of all procedures performed, evidence obtained and conclusions reached during an internal audit engagement. These working papers provide evidence of work performed, support auditor conclusions and demonstrate conformance with Standard 14.6 (Engagement Documentation) of the GIAS 2024; they facilitate supervisory review and external evaluation.
Source: IIA GIAS 2024, Standard 14.6
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