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... VERIFIED BY : NAME : FINANCIAL SYSTEMS AND AUDITING 3 Prepared for: Lecturer, Dr Jun Alejo Bathan Unit 11: Financial Systems and Auditing Banking Academy, Hanoi BTEC HND in... http://www.ehow.com/list_7483455_internal-audit-checklist-guide.html [Accessed 24 May 20 14] Ivanko, M., n.d The Advantages of Flowcharts for an Auditor [Online] Available at: http://www.ehow.com/list_6814 125 _advantages-flowcharts-auditor.html... weaknesses of system explanation - Consider all controls - Easier to apply - Prepare quickly - Enable to identify the most - Easy to use and control important controls - Could highlight the areas
For recurring audits, working papers may be split between permanent and current audit files
Permanent audit files are updated with new information of continuing importance such as legal documents, background information and correspondence with the client of relevance for a number of years.
Current audit files contain information relating primarily to the audit of a single period (BPP, 2010).