Treasury Internal Audit Framework Revised ... - National Treasury

The design and content of the working papers
will depend on the nature of the engagement
and the policies and methodology adopted by
the IAA. The CAE should establish working
paper policies for different engagements.
Working papers are the property of the
organisation and must be under control of IAA.
Access to and retention of IAA’s records
should be addressed in the IA Charter.
Access to working papers should be restricted
to authorised personnel. Access to personnel
outside internal audit should be approved by
the CAE, while access to parties outside the
organisation should be with approval of senior
management or legal counsel as appropriate.
A policy should be in place to address access
requirements and procedures for granting
access. The policy should also address
retention of records in line with policies of the
organisations.
The following audit procedures are normally
performed in gathering audit evidence:
National Treasury
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