Integrating Working Papers with Audit …

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ACL WHITEPAPERIntegrating Working Papers with Audit ManagementHow to shift from common practices to best practices Dan Zitting, CPA, CISA, CITPVice President, Product Management & Design2WHITE PAPERTable of ContentsEXECUTIVE SUMMARY. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3THE EVOLVING ROLE OF Working Papers ........................................ ....3GENERAL GUIDELINES FOR WORKPAPERS ........................................ ......4Characteristics of quality workpapers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4COMMON ISSUES OF TRADITIONAL PREPARATION PROCESSES ........................5Inconsistent practices within Audit teams.

3 WHITE PAPER Executive summary Audit working papers serve as important reference points for the entire audit lifecycle, providing Chief Audit Executives (CAEs),

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