Audit Evidence Collection Checklist ( AUDIT )

This checklist is designed to ensure that all necessary evidence is collected during the audit process to support findings and conclusions. It helps auditors systematically gather required documentation and records.

• Identify Sources of Evidence

  List all potential sources of evidence required for the audit, including documents, interviews, and observations.

• Gather Financial Records

  Collect all relevant financial statements, invoices, and transaction records needed for the audit.

• Collect Operational Documentation

  Request and review policies, procedures, and operational manuals associated with the audit scope.

• Conduct Interviews

  Schedule and conduct interviews with key personnel to gather insights and corroborate collected evidence.

• Document Findings

  Ensure that all collected evidence is documented accurately, including notes from interviews and observations.

• Review Collected Evidence

  Conduct a review of all collected evidence to ensure completeness and relevance to the audit objectives.

• Organize Evidence for Reporting

  Sort and organize the evidence in a manner that aligns with the audit report structure for easy reference.