Audit Working Papers - Closed Audits
Record Description
Provides a record of work completed in performance of audits.
Includes, but is not limited to:
- Planning procedures and communications (such as engagement letters, memoranda of understanding, etc.)
- Internal control reviews
- Substantive tests and criteria used
- Audit strategies and procedures performed
- Audit evidence
- Conclusions reached.
Retention Requirement
6 years after conclusion of audit/consultation
Disposition after Retention
Destroy
Record Keeping Note
Final reports are retained separately.
Record Status
NON-ESSENTIAL, NON-ARCHIVAL
Approved by State Records Committee
2026 June 03
Last Updated / Revised by UARM
Email Note
This record is not identified as having an email component and would not need a label in Outlook. If you believe this is not accurate, please contact UARM.