According to IIA guidance, working papers (also called workpapers) serve important purposes within the internal audit activity, such as:
✅ Supporting audit findings, conclusions, and reports.
✅ Demonstrating compliance with auditing standards and professional care.
✅ Assisting in follow-up and implementation of recommendations.
✅ Contributing to staff development by providing examples and learning material.
However:
Workpapers are considered confidential and primarily serve internal use, including support for management communication.
They are not intended to provide support for communication to third parties, unless required by legal or regulatory processes.
Routine sharing of workpapers with third parties is restricted to preserve confidentiality and independence.
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Kozy
1 month ago