{"id":3400,"date":"2024-10-23T15:25:08","date_gmt":"2024-10-23T08:25:08","guid":{"rendered":"https:\/\/audithink.com\/?p=3400"},"modified":"2026-09-08T13:33:07","modified_gmt":"2026-09-08T06:33:07","slug":"examples-of-internal-audit-checklist","status":"publish","type":"post","link":"https:\/\/audithink.com\/en\/blog\/contoh-checklist-audit-internal\/","title":{"rendered":"10 examples of Internal Audit Checklist and its explanation"},"content":{"rendered":"

An internal audit checklist is a list of examination questions prepared by the auditor before the audit is carried out<\/strong>, used to make sure every important aspect of a process is genuinely examined and nothing is missed.<\/p>\n\n\n\n

In general, checklist<\/em> is a list of points ticked off one by one to make sure everything has been done or checked. In the context of audit, those points take the form of questions, and every answer must be supported by evidence.<\/p>\n\n\n\n

This article contains an internal audit form format that can be directly adapted, 10 internal audit checklist examples along with the questions and evidence to request, a version for ISO 9001 audits, and the benefits of using it.<\/p>\n\n\n\n

Definition of Checklist<\/em> Internal Audit<\/h2>\n\n\n\n

Checklist<\/em> audit is a list of questions or items prepared to guide the audit process in examining whether operational, financial, or procedural practices conform to established standards. Its function is to help the auditor identify potential problems, non-conformities, and areas requiring improvement.<\/p>\n\n\n\n

It needs to be distinguished from other audit documents it is often confused with. Checklist<\/em> contains the questions asked during the examination<\/strong>, while the internal audit work program<\/a><\/strong> contains the overall engagement plan \u2014 objectives, scope, schedule, and team allocation. A checklist is a field work tool; a work program is the engagement framework.<\/p>\n\n\n\n

The ISO 9001:2015 standard itself does not explicitly require the preparation of an checklist<\/em> internal audit checklist, but using one is highly recommended because it greatly benefits the smoothness and depth of the audit.<\/p>\n\n\n\n

Internal Audit Form Format<\/h2>\n\n\n\n

A checklist is only useful once its answers can be traced back to evidence. That is why an internal audit form generally has the following columns. This structure can be directly adapted into a spreadsheet or audit application.<\/p>\n\n\n\n

No<\/th>Area \/ Clause<\/th>Audit Question<\/th>Evidence Requested<\/th>Results<\/th>Auditor's Notes<\/th><\/tr><\/thead>
1<\/td>Company policy<\/td>Are all company policies documented and authorized by the appropriate official?<\/td>Signed policy document, effective date<\/td>Conforms \/ Does Not Conform \/ N\/A<\/td><\/td><\/tr>
2<\/td>Risk management<\/td>Have the unit's key risks been identified and assessed within the past year?<\/td>Risk register, risk assessment minutes<\/td>Conforms \/ Does Not Conform \/ N\/A<\/td><\/td><\/tr>
3<\/td>Financial controls<\/td>Is segregation of duties applied between the person recording and the person holding cash?<\/td>Organizational structure, authority matrix, transaction sample<\/td>Conforms \/ Does Not Conform \/ N\/A<\/td><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

The Results<\/strong> column should ideally provide an N\/A<\/em>option, because not every question is relevant to every unit. The Auditor's Notes<\/strong> column should be filled with a document number or the name of the source person, not just a conclusion \u2014 that is where the audit trail is formed.<\/p>\n\n\n\n

Benefit of Checklist<\/em> Internal Audit<\/h2>\n\n\n\n

1. Helps the Auditor Remember Questions<\/h3>\n\n\n\n

In a single engagement, the auditor examines many processes and procedures, so the questions that need to be asked of the auditee<\/a><\/strong> pile up. Writing them down in advance makes the auditor appear more prepared and the examination run more coherently.<\/p>\n\n\n\n

2. Ensures Every Point Is Examined<\/h3>\n\n\n\n

Checklist<\/em> makes sure every requirement or clause relevant to the auditee is genuinely examined. Care taken in preparing it determines how complete the audit's coverage is.<\/p>\n\n\n\n

3. Captures Interaction Between Processes<\/h3>\n\n\n\n

One process often involves many departments. The procurement of goods and services<\/a> process, for example, involves submission, purchasing<\/em>, finance, the board of directors, all the way to the warehouse. A checklist ensures the handover points between departments are also examined, not just the process within a single unit.<\/p>\n\n\n\n

4. Maintains Depth of Examination<\/h3>\n\n\n\n

Without a checklist, an audit can easily stop at a yes-or-no answer. With layered questions, the examination digs down to the evidence. For example, for a quality policy:<\/p>\n\n\n\n