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Appendix A0

Background Information and


Document Request Checklist
INTRODUCTION
Organization: __________________________________________________________

Date Prepared: _________________________________________________________

Prepared By:___________________________________________________________

Reviewed By: __________________________________________________________

A – BACKGROUND INFORMATION
(for the External Assessment Team)

1. Organization background information:

a. Address of the organization’s principal location: _______________________


_________________________________________________________________
_________________________________________________________________

b. Website: ______________________________________________________

c. Geographical locations of major operations: __________________________

d. Number of operating locations: ____________________________________

e. Approximate number of employees: ________________________________

f. Any additional background information (e.g., asset size, revenues):

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Quality Assessment Manual for the Internal Audit Activity

_________________________________________________________________
_________________________________________________________________

2. Name and title of the chief audit executive (CAE):

_________________________________________________________________

3. Name and title of the person to whom the CAE reports:

a. Administratively: _______________________________________________

b. Functionally: ___________________________________________________

4. Internal audit activity background information:

a. Address of the internal audit activity’s principal office:


_________________________________________________________________
_________________________________________________________________

b. Name and title of the primary contact(s) for the external assessment
team:
_________________________________________________________________
_________________________________________________________________

c. Primary contact’s telephone number and email address:


_________________________________________________________________
_________________________________________________________________

5. Provide a brief history of the internal audit activity, including when it was started,
any change(s) of CAEs during the past 10 years, an indication of its growth in the
past 10 years, and significant changes in its lines of reporting, authority, scope of
work, and internal organization. Please comment on the impact these changes had
on the internal audit activity’s effectiveness.
_________________________________________________________________

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Appendix A0: Background Information and Document Request Checklist

_________________________________________________________________
_________________________________________________________________
_________________________________________________________________

B – DOCUMENT REQUEST CHECKLIST


(for the External Assessment Team)

Please provide the following documents to help the team leader prepare for the
external assessment (feel free to contact the team leader with any questions or
concerns). This list includes the documents that are frequently used as evidence in a
quality assessment. The external team will review your internal audit activity’s
documents as part of its assessment. If your internal audit activity uses different
documents or relies on informal practices, please provide the external team with your
documents or describe your informal practices.

Legend:
P = Plan (provide soft copy to quality assessment team)

O = Onsite (have available for quality assessment team onsite)

• Y = Used as evidence in the applicable quality assessment programs


(D1: Internal Audit Governance, D2: Internal Audit Staff, D3: Internal
Audit Management, and D4: Internal Audit Process)

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Quality Assessment Manual for the Internal Audit Activity

• All documents are referenced to the applicable IIA International


Standards for the Professional Practice of Internal Auditing
(Standards). If the reference is to a major standard (e.g., 1300), it can
apply to all of the supporting standards (e.g., 1310 through 1322).

• If no document exists or other evidence exists, please provide a


comment. If no formal policy/procedure exists, please provide the
quality assessment team with a description of the organization’s
informal practices.

Ref. D1 D2 D3 D4
Documents PO Comment
# IA Gov IA Staff IA Mgmt IA Process

1 Audit Committee P Y 1100


Charter 1000

2 Audit Committee O Y 1100 Y 2020


Agendas and 2060
Minutes 2600

3 Entity’s P Y 1100 Y 2020


Organization Chart 1000 2060
(showing business
unit heads, internal
audit placement)

4 Entity’s Governance O Y 2110


Structure and
Policies (e.g.,
strategy selection,
ethics, IT
governance)

5 Entity’s Risk O Y 2120


Management
Framework and
Policies

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Appendix A0: Background Information and Document Request Checklist

Ref. D1 D2 D3 D4
Documents PO Comment
# IA Gov IA Staff IA Mgmt IA Process

6 Entity’s Control O Y 2130


Policy (delegation of
authority and
accountability)

7 Internal Audit P Y 1000


Activity Charter 1100

8 Internal Audit P Y 1000 1200 Y 2000 Y 2200


Activity Strategic 2300
Plan and Vision
2400
(refer to Practice
Guide, Developing 2500
the Internal Audit
Strategic Plan)

9 Internal Audit P Y 1200


Activity
Organization Chart

10 Internal Audit P Y 1230


Policy/Procedure:
Staff Development

11 Internal Audit Staff O Y 1210


Job Descriptions 1230
and Any
Competency
Framework/or Model

12 Internal Audit Staff P Y 1210


Profile (name,
position, years of
experience,
certifications, etc.)

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Quality Assessment Manual for the Internal Audit Activity

Ref. D1 D2 D3 D4
Documents PO Comment
# IA Gov IA Staff IA Mgmt IA Process

13 Internal Audit Staff P Y 1230


Training Records
(sessions and
activities for the
current and prior
year)

14 Internal Audit Staff P Y 1230


Performance
Appraisal Templates
(and any career
planning resources)

15 Internal Audit P Y 1300


Policy/Procedure:
Quality Assurance
and Improvement
Program (QAIP)
(refer to Practice
Guide, Quality
Assurance and
Improvement
Program)

16 Internal Audit P Y 1000


Activity Values and 1300
any Customer
Service Standards

17 QAIP – Annual P Y 1320


Report on the
Results of the
Periodic Internal
Assessment (per the
Interpretation to
Standard 1320)

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Appendix A0: Background Information and Document Request Checklist

Ref. D1 D2 D3 D4
Documents PO Comment
# IA Gov IA Staff IA Mgmt IA Process

18 Supporting Records O Y 1311


for QAIP (ongoing
monitoring
activities/or periodic
internal assessments)

19 QAIP – Most Recent P Y 1312


External 1320
Assessment Report

20 Internal Audit P Y 2010


Policy/Procedure:
Audit Plan/Risk
Assessment

21 Current Year’s Audit P/O Y 1210 Y 2010


Plan and Supporting 2030
Information (staffing
2050
analysis, budgets,
resource allocation,
assurance map, etc.)

22 Prior Year’s Audit P/O Y 1210 Y 2010


Plan and Supporting 2030
Information (staffing
2050
analysis, budgets,
resource allocation,
assurance map, etc.)

23 Audit Plan – Current P Y 2020


Plan vs. Actual 2060
Engagements

24 Audit Plan – Prior P Y 2020


Plan vs. Actual 2060
Engagements

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Quality Assessment Manual for the Internal Audit Activity

Ref. D1 D2 D3 D4
Documents PO Comment
# IA Gov IA Staff IA Mgmt IA Process

25 Service Provider O Y 1210 Y 2030


Engagement Letters
or Contracts (for co-
sourced or
outsourced internal
audit services – refer
to Practice Advisory
1210.A1-1)

26 Internal Audit P Y 1300 Y 2020


Activity 2060
Performance
Measures (refer to
Practice Guide,
Measuring Internal
Audit Effectiveness
and Efficiency)

27 Periodic Reports to O Y 2020


the Audit 2060
Committee/Senior
Management on
Internal Audit
Results (refer to
Practice Advisories:
2020-1 and 2060-1)

28 Internal Audit P Y 2040


Policy/Procedure
Manual: Table of
Contents (refer to
Practice Advisory
2040-1)

29 Internal Audit P Y 1120 Y 1120


Policy/Procedure:
Objectivity

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Appendix A0: Background Information and Document Request Checklist

Ref. D1 D2 D3 D4
Documents PO Comment
# IA Gov IA Staff IA Mgmt IA Process

30 Internal Audit P Y Code


Policy/Procedure:
Code of Ethics

31 Internal Audit P Y 2200


Policy/Procedure:
Engagement
Planning/Risk
Assessment

32 Internal Audit P Y 1220 Y 2300


Policy/Procedure:
Performing
Assurance and
Consulting
Engagements

33 Internal Audit P Y 2060 Y 2400


Policy/Procedure:
Communicating
Results

34 Internal Audit P Y 2500


Policy/Procedure: 2600
Monitoring Progress

35 A list of all audit O Y 1120 Y 2200


engagements 1220 2300
completed in the
2400
current and prior
year (to be used in 2500
selecting a sample of
projects for quality
assessment)

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Quality Assessment Manual for the Internal Audit Activity

Ref. D1 D2 D3 D4
Documents PO Comment
# IA Gov IA Staff IA Mgmt IA Process

36 Supporting Records O Y 2200


for Audit 2300
Engagements (for
2400
the sample of projects
selected for the
quality assessment)

37 Recent status O Y 2500 Y 2500


reports used to 2600 2600
monitor the
disposition of
internal audit
recommendations
and/or agreed-upon
management
actions

38 A list of key internal P Y 1312


audit stakeholders
(to be used in setting
up the surveys and
interview scheduling)

39 A list of software or P Y 1210 Y 2300


computer-assisted
auditing technique
(CAAT) used by the
internal audit
activity

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Appendix A0: Background Information and Document Request Checklist

Any additional
documents
(used by the internal
audit activity or
requested by the
external quality
assessment team D1 D2 D3 D4
Ref. # leader) PO IA Gov IA Staff IA Mgmt IA Process Comment

40 Specific laws or O Y 1000


regulations with
which the internal
audit activity must
comply

41 The entity’s latest O Y 1100 Y 2000


annual report

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