The Audit System Template provides several different document formats
within the Document Manager.
The most common formats are:
Programs: These
documents generally contain instructions (or procedures) that the auditor
conducts. There are columns for: procedures,
assertions, results, initials, date and references.
Checklists: These
documents generally contain a question to check a procedure has been
performed. They are similar to the program with no assertion column and
fewer options from the results control.
There are columns for procedures,
results, initials, date and references.
Other
Documents: There are many documents which do not
fall within the above formats (e.g. FSA, RRPT, 6-100 and 2-200). These
documents have their own rules and all guidance should be reviewed prior
to using these documents.