KnowledgeLeader's sample internal audit checklists and audit questionnaires can help provide the structure and continuity to a variety of audits, and provide questions to include in your audit checklists and questionnaires to verify processes are being done right and actively support the audit process. As always, these audit checklists and questionnaires are provided in downloadable versions, so they can be customized for use in your organization. We offer over 300 audit checklists and questionnaires that offer a wide range of support. Some of KnowledgeLeader's most popular sample internal audit checklists and audit questionnaires are listed below by category. Financial Audit Checklists |HR Audit Checklists |HR Audit Questionnaires |Internal Audit Checklists |Internal Audit Questionnaires |IT Audit Checklists |Process Audit Checklists |Risk Management Audit Questionnaires |Safety Audit Checklists |Security Audit Checklists For a full list of available items, visit our Checklists & Questionnaires content area.HR AUDIT CHECKLISTS
International Human Resources Audit Checklist
This HR audit checklist template outlines key consideration for an international human resources audit, including: hiring and employment structure; labor issues; compliance with local laws; data privacy issues; severance issues; benefits; compliance; employee relations; and compensation plans. |
HR AUDIT QUESTIONNAIRES
Human Resources Internal Controls Questionnaire
This HR audit questionnaire template is to be utilized as a checklist of the basic controls for Sections 302 and 404 of the Sarbanes-Oxley Act. This document focuses on the Human Resources function and its associated internal control structure.
Example self-assessment questions include: Is employee information communicated to Human Resources personnel via a standardized form? Do employee setup forms require approval of a company officer? Is access to employee files (both electronic and hard copies) restricted to Human Resources personnel? |
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| Compliance Overview Audit Questionnaire: HR Performance Reviews
The performance evaluation/appraisal/review is an important process for both supervisors and employees. It is a tool that can enhance the management of an organization, and it is also a process that allows employees to be both recognized for good performance and provided with recommendations for improvement. When done properly, it strengthens the relationship between employee and supervisor, increases communication, points out expectations, and appraises past performance.
This HR audit questionnaire template includes key risks, expected key controls and questions to consider for the compliance procedures related to HR performance reviews.
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INTERNAL AUDIT CHECKLISTS
Internal Audit Quality Assurance Review Planning Meeting Checklist
This sample internal audit checklist covers topics to be included for discussion in a quality assurance review (QAR) planning meeting, such as the internal audit team members’ names and details, scope of the meeting, review process, QAR conduct protocols, deliverables and QAR liaison.
The scope of the meeting includes discussing who will be interviewed and what documents will need to be reviewed (e.g., audit committee charter, internal audit department charter, internal audit workpapers and reports, customer surveys, etc.). The internal audit department is much more likely to benefit from the QAR and participate openly if they have a clear understanding of the QAR process. |
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| Marketing and Selling Internal Audit Checklist
This internal audit checklist template focuses on key factors to help internal auditors market and sell their services better and increase internal audit value and productivity. The list includes tips for improving customer satisfaction, communicating value, and making the internal audit department essential to the success of the business.
Key factors for marketing and selling internal audit include: hiring good communicators, developing brochures, publicizing an annual audit plan, publishing annual reports, doing meaningful audits, making the report a marketing tool and a quality product, doing your homework before the audit begins, dollarizing findings, creating different images for internal and external auditors, etc. |
INTERNAL AUDIT QUESTIONNAIRES
Internal Audit Risk Assessment Questionnaire
This internal audit questionnaire template helps perform a risk assessment to identify and prioritize key risks to best allocate the internal audit resources for the next year. This risk-based approach is focused on surveys/interviews of a cross-section of management personnel to solicit input from the potential customers of an internal audit function.
The output from the surveys and interviews can be used to develop an audit plan that creates broad coverage through a blend of internal audits, control self-assessment and targeted external audit coverage. |
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IT AUDIT CHECKLISTS
IT Disaster Recovery Plan Assessment Checklist
This IT audit checklist template focuses on an IT disaster recovery plan (DRP) assessment. Areas include project initiation and management, risk assessment, business impact analysis, disaster recovery strategies and post-implementation.
Sample questions include: Has the plan or decision to develop a plan been discussed and approved by executive management? Has the objective of the DRP been formally defined and documented? Has management reviewed all legal, regulatory, statutory and contractual requirements about disaster recovery planning? Has an owner(s) been given responsibility for the development and maintenance of the plan? |
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PROCESS AUDIT CHECKLIST
Tax Process Objectives and Control Audit Checklist
This process audit checklist template is to be used as a preliminary audit checklist. It provides the auditee an opportunity to inform internal audit about controls and processes they employ and ideas about other controls and processes that may be appropriate.
This audit-planning questionnaire can be used to create internal audit work programs; during reviews to help quickly assess the types of internal controls being employed within a process; and as a training tool to educate new internal auditors about processes and their relevant controls. The major focus areas include internal tax policies and procedures and application of procedures and the tax process. |
RISK MANAGEMENT AUDIT QUESTIONNAIRES
Enterprise Risk Management Audit Questionnaire
The ultimate goal of enterprise risk management is to evaluate total returns relative to total risks, leading to more informed business decisions. This audit questionnaire template can be used when analyzing an organization’s enterprise risk management strategy. It focuses on the internal environment, objective setting, risk identification, risk assessment, risk response, control activities, information and communication, role of the board of directors, role of management, common risk failures, and trading activity. |
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| Risk Oversight and Risk Management Audit Questionnaire
It is important for board members to be able to consider practical ideas that will help them improve their boards' risk oversight. The purpose of this audit questionnaire template is to help boards and management think about how they can develop a deeper knowledge of the risk oversight and risk management processes, understanding both the current state and desired future state. |
SAFETY AUDIT CHECKLISTS
Hazard Assessment Checklist and Corrective Action Report
This safety audit checklist template provides questions to consider while conducting periodic hazard assessments.
Sample questions include: Are work areas properly illuminated? Are worksites clean and orderly? Are spilled materials or liquids cleaned up immediately? When lunches are eaten on the premises, are they eaten in areas where there is no exposure to toxic materials or other health hazards? Are aisles and passageways kept clear? Are directions to exits, when not immediately apparent, marked with visible signs? Are signs concerning exiting from the building posted where appropriate? Are evacuation maps in a visible location? Are restrooms and washrooms clean and sanitary? Are employees instructed in the proper manner of lifting heavy objects? |
It is important for board members to be able to consider practical ideas that will help them improve their boards' risk oversight. The purpose of this audit questionnaire template is to help boards and management think about how they can develop a deeper knowledge of the risk oversight and risk management processes, understanding both the current state and desired future state. SAFETY AUDIT CHECKLISTS
Hazard Assessment Checklist and Corrective Action Report
This safety audit checklist template provides questions to consider while conducting periodic hazard assessments.
Sample questions include: Are work areas properly illuminated? Are worksites clean and orderly? Are spilled materials or liquids cleaned up immediately? When lunches are eaten on the premises, are they eaten in areas where there is no exposure to toxic materials or other health hazards? Are aisles and passageways kept clear? Are directions to exits, when not immediately apparent, marked with visible signs? Are signs concerning exiting from the building posted where appropriate? Are evacuation maps in a visible location? Are restrooms and washrooms clean and sanitary? Are employees instructed in the proper manner of lifting heavy objects? |
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