Step 1 Workpaper in AUDIT

Workpaper 1-1-1 Audit Assignment Interview Checklist
Assignment: Food Processing Supplies TraAssignment No. 1-1-1

Person Interviewed : Ms.Judith Aurelio
Interviewer: Mr.Eli Tesoro Date: June 21/XXXX
No. Have any major changesItem Response Comments
been made in YES NO NA
Are
this theresince
area seniorthe last
1 management personnel
/
who should be interviewed
to obtain
audit insight or other
background data?
Are there documents
2 supplying
background data that /
should be read?
Does the audit area bave a

3 history of /
problema?
Have any major changes
been made in
4
this area since the last /
audit?
Are any parts of the
5 assignment /
unclear?
How should the audit be
6
conducted?
How will the success of the

audit be
7
judged? (Document answer
on
Workpaper 1-1-2)
Are there computer tests
8 that need to be /
prepared in advance?
Workpaper 1-1-2 Audit Success Criteria Worksheet
Assignment : Food Processing Supplies Trade Assignment No. 1-1-2
Criteria Received from
No Audit Objective Task Success Criteria
Planning To avoid overlapping developmeng so syst
which are widely applicable across organizat
Developing audit programs
to help ensure uniform basis for determini
Performing audit procedures of development in terms of payoff potential,
precedence, and probability of success.
Reporting
minimize the cost of intergration
Engagement administration
reduce the total number of small, isolated
provide adaptability of systems to business

and growth without major overhead
provide a foundation for coordinated syste
to provide guidelines for an direction to cont

system s development studies and projects
Workpaper 1-2-1 Preliminary Conference Background Information
Items to be obtained Workpaper Index (or location)

1. Last audit report
2. Last audit workpapers
3. Suggestions for next audit
4. Permanent file about application
5. DP-short and long range plans for application area
6. Application annual budget
7. Customer complains to third parties about application system
8. Audit recommendations from management of related business area
9.Recommendations from audit of application supplying or receiving
data from this application
ormation
Workpaper Index (or location)
usiness area
Workpaper 1-2-2 Preparing for the Conference
No. Program Item Assigned to Completion datComments
1 Set time,date,location
2 Invite
Application user
DP Project Personnel
DP manager
3 Development conference agenda
4 Ask DP manager to request staff cooperation
5 Active attendees of their conference roles
6 Assign auditor to record result of conference
7 Conduct conference
8 Debrief auditors on results immediately after
conference
Workpaper 1-2-3 Postconference Background Information ChecklWorkpaper index (or location)
Items to be obtained
1. Project Request
2.Feasibility study
3.Cost/benefit analysis
4. Functional Requirements
5. Data requirements
6. System/subsystem specifications
7. Program specifications
8.Database specifications
9. User manuak
10.Operations manuals
11. Program maintenance manuals
12. Test plan
13. Test analysis report
14. Overview of computerized application system
Highlights :
System name and identification number
Date of initial implementation
Date of latest modification
Number of modification in the last 2yrs
Type of system (administrative,scientific, others)
Type of processing (batch or online)
System flowchart and narrative description
Number of computer programs
Size of largest computer program
(in bytes of storage)
Programming language (s) use
Processing frequency
Total processing per hour per month
Design of system (vendor,supplier, or program
in house
System testing method (with test or live data)
Latest modification
Date of last audit or evaluation
Output distribution list
x (or location)
Workpaper 1-3-1 Input transaction Worsheet
Input transaction Preparer

File name File number Type Purpose Name Function Comments
Workpaper 1-3-2 Data File Worksheet
DP File nameDP File numbContents of fi File structure Record volumFrequency of u

Length of time save
Workpaper 1-3-3 Output Report and User Worksheet
Computer Product User
Report of screen DP Report nu Type and me Purpose Name Function Comments
Workpaper 1-3-4 User Queation
Computer Output Report Identification

(to be completed by auditor)
1 Title of report
2 DP identification number
3 Type of report
4 Part of report to be evaluated
5 Frequency of report
User identification
6 Name
7 Date
8 Title
9 Organization
10 Phone number/address
11 Extent of knowledge about report
User Evaluation of Output Report
12 Check the purpose for which you use the report
Initiate transactions
Authorize changes to the system
Operale computer terminal
Workpaper 1-3-4 (page 2)
Maintain data controls

Design/program application
Other (explain)
13 Indicate (by circling the appropriate number) the importance of the report. in relation to the
work of your office or department
Not at all
important
1 2 3 4 5 6
14 Indicate (by circling the appropriate number) the comprehensibility of the report's contents
Very difficult
to understand
1 2 3 4 5 6
15 Could you effectively perform your duties without this report ?

YES
If this report were produced less often ?
YES
16 Can the report be used as is without correction, further
identification, or analysis?
17 In your judgment, is the report YES NO
Accurate and reliable?
Available when needed?
Up-to-date?
Useful?
Understandable?
Please explain each No answer and provide examples.
ort. in relation to the
very
important
7 8 9 10
he report's contents
Very easy
to understand
7 8 9 10
NO
NO
### Check whether, in your opinion, the report should
Provide more data
Provide less data
Be combined with other output reports
Be considered obsolete
Be improved to make your job easier
Please explain each Yes answer.
### If you maintain manual records to supplement computer-processed information, briefly
### Did you or anyone within your department help design the r
### Do you supply the raw data (input) for this report?
### Does the report save you any clerical effort?
Explain.
YES NO
YES NO
YES NO
YES NO
23 Does the report duplicate other information you receiv

YES NO
If Yes, explain briefly.
24 Can you readily obtain the information from other sou

YES NO
If Yes, list the other source(
25 Do you check the report for quality when you receive i

YES NO
If No, please identify the person or group performing th
26 Is the report ever rerun by the data processing depar

YES NO
If Yes,
How frequently?
Why were reruns necessar
How do you make sure that rerun material is correct?

27 If you have problems with this report, with whom do you discuss them?
Is this person authorized to make changes to the repor YES NO
28 Do you maintain correspondence with the data proces

department or other user departments concerning the r YES NO
If Yes, attach copies of recent correspon
29 Check how often you refer to this report
Daily
Weekly
Montily
Annually
Never
Other (explain)
30 Indicate how long the report is kept after
1 day
1 week
1 month
1 year
Other (explain)
Where is it filed?

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Workpaper 1-1-1 Audit Assignment Interview Checklist

Assignment: Food Processing Supplies TraAssignment No. 1-1-1

Does the audit area bave a

How will the success of the

provide adaptability of systems to business

provide a foundation for coordinated syste

to provide guidelines for an direction to cont

Items to be obtained Workpaper Index (or location)

Workpaper Index (or location)

Input transaction Preparer

DP File nameDP File numbContents of fi File structure Record volumFrequency of u

Computer Output Report Identification

4 Part of report to be evaluated

User Evaluation of Output Report

12 Check the purpose for which you use the report

Maintain data controls

15 Could you effectively perform your duties without this report ?

17 In your judgment, is the report YES NO

Accurate and reliable?

Available when needed?

### Check whether, in your opinion, the report should

Provide more data

Provide less data

Be combined with other output reports

Be improved to make your job easier

Please explain each Yes answer.

### If you maintain manual records to supplement computer-processed information, briefly

### Does the report save you any clerical effort?

23 Does the report duplicate other information you receiv

If Yes, explain briefly.

24 Can you readily obtain the information from other sou

If Yes, list the other source(

25 Do you check the report for quality when you receive i

If No, please identify the person or group performing th

26 Is the report ever rerun by the data processing depar

How do you make sure that rerun material is correct?

Is this person authorized to make changes to the repor YES NO

28 Do you maintain correspondence with the data proces

If Yes, attach copies of recent correspon

29 Check how often you refer to this report

30 Indicate how long the report is kept after

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