Documenting Internal Control

Explore the various tools used to document and assess internal controls

• Identify controls in a process.
• Identify the different tools used to document internal controls.
• Recognize auditor considerations regarding documentation of internal controls.
• Recall how to document an assessment of a system of internal control.

• Documentation tools such as internal control questionnaires, narratives, flowcharts and control matrixes
• Auditor considerations for documenting internal controls in a risk assessment
• Documentation of an assessment of internal control