Documenting Internal Control

Prerequisites

None

Highlights

Documentation tools such as internal control questionnaires, narratives, flowcharts and control matrixes Auditor considerations for documenting internal controls in a risk assessment Documentation of an assessment of internal control

Objectives

• Identify controls in a process.
• Identify the different tools used to document internal controls.
• Recognize auditor considerations regarding documentation of internal controls.
• Recall how to document an assessment of a system of internal control.