unified

UC-AUDIT-15 — Document and supervise engagement work

Engagement work is documented in workpapers sufficient for an experienced internal auditor to understand the work performed and the support for results and conclusions, and is retained according to defined retention requirements. Engagement performance is supervised and reviewed throughout the engagement, with review notes resolved before results are communicated, to ensure quality and conformance with methodologies.

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Catalog revision: 24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028. A connection does not establish full coverage.

Attributes

domain
Compliance, Audit & Assurance
type
preventive
category
administrative

Details

unified_id
UC-AUDIT-15
title
Document and supervise engagement work
statement
Engagement work is documented in workpapers sufficient for an experienced internal auditor to understand the work performed and the support for results and conclusions, and is retained according to defined retention requirements. Engagement performance is supervised and reviewed throughout the engagement, with review notes resolved before results are communicated, to ensure quality and conformance with methodologies.
domain
Compliance, Audit & Assurance
control_type
preventive
control_category
administrative
members
  • framework
    iia-2024
    control_id
    Std 14.6
    coverage
    full
    relationship
    superset_of
  • framework
    iia-2024
    control_id
    Std 12.3
    coverage
    partial
    delta
    supervision's developmental feedback and coaching for staff development, beyond engagement quality and conformance review
    relationship
    intersects_with
guidance

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    Connections