Focus & Features

This training will teach them how to properly document their work to ensure that the audit objectives are met and that the audit supervisor can efficiently review their work. It is also recommended to those who want to enhance their talent in business presentation which is vital in communicating results of the audit engagement.

What You Will Learn


Practice Advisory 2330-1: Recording Information

  • Purpose of workpapers
  • Organization, design, and content of workpapers
  • Sufficiency of workpapers
  • Forms of workpapers
  • Traceability of workpapers
  • Policies over workpapers

Elements of a good work paper

  • Descriptive heading
  • Indexing
  • Cross-referencing
  • Tick marks
  • Source of information
  • Conclusion

Features of working papers

  • Review notes
  • Approval
  • Noting and tracking pending items

Control of engagement records

Legal considerations in granting access to engagement records

Engagement records retention


Who Should Attend

This seminar is ideal for junior auditors who are performing the audit fieldwork activities such as data gathering, audit testing, and test documentation.


Michael Roxas

Risk Management and Internal Audit Professional



Institute of Internal Auditors Philippines, Inc.
139 Corporate Center, Valero Street,
Makati City, 菲律宾



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