Audit Checklist Templates

Audit Checklist Templates

Using Audit Checklists

Checklists provide consistent coverage of key areas during audits. Customize based on your organization's specific requirements.

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IT General Controls Checklist

Access Security

☐ User access request process exists ☐ Access approved by appropriate manager ☐ Unique user IDs assigned ☐ Password policy enforced ☐ Privileged access restricted ☐ Access reviews performed periodically ☐ Terminated user access removed timely ☐ Segregation of duties enforced

Change Management

☐ Change management policy exists ☐ Changes tested before production ☐ Changes approved before migration ☐ Emergency change process defined ☐ Development/production separated ☐ Changes documented ☐ Post-implementation review performed

Computer Operations

☐ Job scheduling documented ☐ Batch job failures monitored ☐ Backups performed regularly ☐ Backups tested periodically ☐ Incident management process exists ☐ Capacity monitored

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Financial Controls Checklist

Journal Entries

☐ Standard entries approved ☐ Non-standard entries approved by senior management ☐ Supporting documentation attached ☐ Entries posted timely ☐ Recurring entries reviewed ☐ Manual entries reviewed

Account Reconciliations

☐ Reconciliations performed monthly ☐ Reconciling items investigated ☐ Items cleared timely ☐ Aging of reconciling items monitored ☐ Reconciliations reviewed and approved ☐ Evidence of review documented

Segregation of Duties

☐ Authorization separated from recording ☐ Custody separated from recording ☐ System access supports SoD ☐ Conflicts identified and mitigated

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Vendor Management Checklist

Due Diligence

☐ Risk tier classification documented ☐ Financial assessment performed ☐ Security assessment completed ☐ Business continuity reviewed ☐ References checked ☐ Insurance verified

Contract Management

☐ SLAs defined and measurable ☐ Data protection clauses included ☐ Right to audit included ☐ Termination provisions defined ☐ Subcontracting restrictions addressed ☐ Insurance requirements specified

Ongoing Monitoring

☐ SLA performance tracked ☐ Periodic reassessments performed ☐ Issues tracked to resolution ☐ Relationship reviews conducted

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Privacy/GDPR Checklist

Lawful Basis

☐ Legal basis documented for each processing activity ☐ Consent properly obtained (where applicable) ☐ Consent records maintained ☐ Legitimate interest assessments performed

Data Subject Rights

☐ Process for handling access requests ☐ Process for handling deletion requests ☐ Response within required timeframe ☐ Identity verification performed

Records and Documentation

☐ Records of processing maintained ☐ Privacy notices published ☐ DPIAs performed for high-risk processing ☐ Vendor agreements include data protection