INTERNAL AUDITING HANDBOOK READ ME

THE INTERNAL AUDITING HANDBOOK

© Spencer Pickett 1997 (all rights protected)

JOHN WILEY AND SONS LTD

SUPPLEMENTARY MATERIAL ON DISKETTE

IMPORTANT INFORMATION
This diskette accompanies the Internal Auditing Handbook published by John Wiley and Sons Ltd,
Chichester, England. It contains supplementary material that complements the handbook. It also
contains a number of specimen forms that are taken from a suite of 150 standardised documents that
appeared in a previous book written by the author (called “the model internal audit manual”). The
supplements on this diskette are listed as follows:
Supplement 1 Establishing a new audit function
Supplement 2 Dealing with managerial problems
Supplement 3 Delegating audit work
Supplement 4 Audit investigations
Supplement 5 Management controls
Supplement 6 Assignment questions
Supplement 7 Assignment answers

The many standardised forms that are referred to throughout the Internal Auditing Handbook are
reproduced in this diskette and they are listed as follows:

FORM
NUMBER TITLE
044 GENERAL SURVEY (SYSTEMS LISTING AND RISK ANALYSIS)
044A GENERAL SURVEY (MATERIALITY)
044B GENERAL SURVEY (SENSITIVITY)
044C GENERAL SURVEY (STATE OF CONTROLS)
044D GENERAL SURVEY (MANAGEMENT CONCERNS)
045 GENERAL SURVEY (INFORMATION DATABASE UPDATES)
046 GENERAL SURVEY FACTORS
047 ROLLING ANNUAL AUDIT PLAN
048 QUARTERLY AUDIT PLAN
049 MONTHLY WORK SCHEDULE
050 AUDIT OBJECTIVE STATEMENT
051 PRELIMINARY SURVEY (AUDIT GUIDE)
052 PRELIMINARY SURVEY REPORT
053 PRELIMINARY SURVEY FINDINGS
054 REVIEWED SYSTEMS DEFINITION
055 PRELIMINARY SURVEY FOR PARENT SYSTEM
056 RECORD OF IMPRESSIONS
057 PRELIMINARY SURVEY FOR MANAGERIAL CONTROL SYSTEM
058 AUDIT PROGRAMME (AUDIT GUIDE)
059 ASSIGNMENT PLAN (PROJECT CONTROL)
060 PROJECT STAGE MONITORING
061 ASSIGNMENT CONTROL (PROJECT STAGES)
062 AUDIT ASSIGNMENT BRIEF
063 AUDIT ASSIGNMENT ADMINISTRATION
064 ASSIGNMENT PLAN (BUDGET EXTENSION)
065 ASSIGNMENT PLAN (OPERATIONAL RISK MATRIX)
066 ASSIGNMENT PLAN (MANAGEMENT CONTROLS - SCOPE)
067 ASSIGNMENT PLAN (AUDIT TECHNIQUES)
068 ASSIGNMENT PLAN (SYSTEM FOR REVIEW)

© Spencer Pickett 1997 1

069 ASSIGNMENT PLAN (AUDIT PROGRAMME)
070 CLIENT WEEKLY PROGRESS REPORT
071 AUDIT PROGRESS CHECKLIST
072 SYSTEMS ASCERTAINMENT (FLOW DIAGRAM)
073 SYSTEMS ASCERTAINMENT (NARRATIVE)
074 SYSTEMS ANALYSIS
075 SYSTEMS ASCERTAINMENT (INPUT PROCESS OUTPUT)
076 SYSTEMS ASCERTAINMENT (PDC CONTROLS)
077 SYSTEMS ASCERTAINMENT (MANAGERIAL CONTROL SYSTEM)
078 ASCERTAINMENT (MIS PROFILE)
079 MIS ASCERTAINMENT (AUTOMATED SYSTEMS FLOWCHART)
080 MIS (NETWORK ANALYSIS)
081 CONTROL EVALUATION (MANAGERIAL CONTROL SYSTEM)
082 CONTROL EVALUATION (MANAGERIAL/OPERATIONAL CONTROLS)
083 TESTING STRATEGY
084 MIS TESTING
085 COMPLIANCE TEST (OBJECTIVE STATEMENT)
086 RECORD OF COMPLIANCE TEST
087 SUBSTANTIVE TEST (OBJECTIVE STATEMENT)
088 RECORD OF SUBSTANTIVE TEST
089 RECORD OF CONTROL WEAKNESS
090 OPTION APPRAISAL
091 INTERVIEW RECORD (SUMMARY SHEET)
092 INTERVIEW RECORD CONTINUED
093 INTERVIEW RECORD (NOTES)
094 INTERVIEW RECORD (CHECKLIST QUESTIONS AND ANSWERS)
095 AUDIT GENERAL POINTS SHEET
096 ENVIRONMENTAL FACTORS

The material contained in this floppy diskette is protected by

copyright (© Spencer Pickett 1997) and all rights are protected. No
part of this material may be reproduced, amended or transmitted in
any form without the permission of the author, except for brief
inclusion of quotations in a review. There are two exceptions to this
as follows:
1. Any part of this material may be printed out in its original form
so long as the copyright mark is not removed.

2. The standardised forms may be used as the basis for preparing or

revising documentation that supports an audit manual (or audit
procedure) so long as reference is made to “John Wiley’s Internal
Auditing Handbook”, for all original material.