Chapter 1

Audit Evidence and

Working Papers

Internal Auditing: Assurance and Consulting Services, 2nd Edition. © 2009 by The Institute of Internal Auditors Research Foundation,
247 Maitland Avenue, Altamonte Springs, FL 32701 USA
1
 Chapter 10 Learning Objectives

 Understand what it means to gather and

appropriately evaluate sufficient appropriate
audit evidence.
 Know the manual procedures used by internal
auditors to gather audit evidence.
 Be familiar with selected computer-assisted
audit techniques, including generalized audit
software.
 Understand the importance of well-prepared
audit working papers.

Internal Auditing: Assurance and Consulting Services, 2nd Edition. © 2009 by The Institute of Internal Auditors Research Foundation,
247 Maitland Avenue, Altamonte Springs, FL 32701 USA
2
 Exhibit 10-1

Internal Auditing: Assurance and Consulting Services, 2nd Edition. © 2009 by The Institute of Internal Auditors Research Foundation,
247 Maitland Avenue, Altamonte Springs, FL 32701 USA
3
 Exhibit 10-2

Internal Auditing: Assurance and Consulting Services, 2nd Edition. © 2009 by The Institute of Internal Auditors Research Foundation,
247 Maitland Avenue, Altamonte Springs, FL 32701 USA
4
 Exhibit 10-3

Internal Auditing: Assurance and Consulting Services, 2nd Edition. © 2009 by The Institute of Internal Auditors Research Foundation,
247 Maitland Avenue, Altamonte Springs, FL 32701 USA
5
 Exhibit 10-4

Internal Auditing: Assurance and Consulting Services, 2nd Edition. © 2009 by The Institute of Internal Auditors Research Foundation,
247 Maitland Avenue, Altamonte Springs, FL 32701 USA
6
 Exhibit 10-5

Internal Auditing: Assurance and Consulting Services, 2nd Edition. © 2009 by The Institute of Internal Auditors Research Foundation,
247 Maitland Avenue, Altamonte Springs, FL 32701 USA
7
 Add slides as desired

Internal Auditing: Assurance and Consulting Services, 2nd Edition. © 2009 by The Institute of Internal Auditors Research Foundation,
247 Maitland Avenue, Altamonte Springs, FL 32701 USA
8