This checklist is designed to assist auditors in identifying and documenting issues during an audit process. It helps ensure that all potential issues are systematically noted for further analysis and resolution.
Ensure that all relevant audit criteria and standards are reviewed to identify potential areas of concern.
Perform initial assessments on processes and controls to uncover any obvious discrepancies or issues.
Engage with stakeholders to gather insights or concerns they may have regarding current processes.
Review data and documentation thoroughly to pinpoint any irregularities or variances from expected results.
Document any instances of non-conformance with policies, regulations, or standards discovered during the audit.
Classify identified issues into categories (e.g., major, minor, critical) for better prioritization and resolution.
Compile a summary report highlighting all identified issues along with their potential impacts.
Discuss the findings with the audit team to ensure all issues are captured and understood before proceeding.