Audit Control Checklist ( AUDIT )

This checklist is designed to ensure all control measures are in place and functioning effectively before conducting an audit. It serves as a guide for auditors to verify that necessary internal controls are operational and documented.

• Identify Key Controls

  List all the key controls that are implemented in the organization relevant to the audit.

• Verify Control Documentation

  Ensure that all key controls have proper documentation detailing their purpose, processes, and execution.

• Assess Control Effectiveness

  Evaluate whether the identified controls are functioning as intended and are effective in mitigating risks.

• Check for Updates or Changes

  Review if there have been any changes in processes or controls that need to be updated in the documentation.

• Conduct Control Testing

  Perform testing on a sample of transactions to confirm that controls are working as intended.

• Review Management Responses

  Gather and assess management responses to previous audit findings related to controls.

• Finalize Control Assessment

  Summarize the findings from the control assessments and testing to prepare for the audit.