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Office of Internal Audit Auditor Access to Records

Auditor Access to Records

It is important to both the auditors and the department to have an accurate and objective finding and conclusion. To that end, it is important to ensure auditors have the necessary access to requested information and records. Obtain a list of requested records from the auditor. Pull records and provide them to the auditor in a timely manner. Do not provide records that are not relevant and unless absolutely necessary, do not provide full access to file drawers, storerooms, etc.

Ensure original documents do not leave department premises without prior approval. Properly check out the record or make copies (do not make copies of records containing confidential information). It is possible to have terminology differences leading to miscommunication or misunderstanding (for example what you call a Daily Activity Report the auditor calls a time card, a Leave Report and a Time Report are not the same as a time card, etc.). If a request is ambiguous, ask the auditor for clarification of the purpose of the review of the document requested.

The better you understand what the objective of the audit is, the better you will be able to provide what the auditor wants, not necessarily what they are asking for. Communicate the reasons for any significant delays in providing records. Always maintain a list of records provided to the auditor. Ensure all records are returned at the completion of the audit fieldwork. Review records you are providing to anticipate questions.