Audit Procedures and Documentation

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Across
  1. 1. Test Preface Summary
  2. 4. Controls that limit and prevent individuals from viewing, inputting, updating, and changing information in IT systems.
  3. 5. Audit procedures performed in risk assessment include inquiries, observations, and _____.
  4. 6. Risk of susceptibility of material noncompliance before consideration of related controls.
  5. 7. Disposition type for a finding.
  6. 11. SWFA standard document used to document audit procedures.
  7. 13. Plan testing of internal control over major programs to support a _____ assessed level of control risk.
  8. 14. Documents procedures to test the effectiveness of identified controls.
  9. 16. Explains step by step what work was performed by the auditor.
  10. 17. Should not be used to substitute for face-to-face conversation.
  11. 19. Type of disposition.
Down
  1. 1. Are developed during the Risk Assessment process for subsequent testing.
  2. 2. Section of the Test Preface Summary that details the purpose of the test.
  3. 3. Clearly inconsequential disposition.
  4. 4. Controls to ensure transactions occurred, are authorized, and are completely and accurately recorded and processed.
  5. 8. Elementary schools participating in the Fresh Fruit and Vegetable Program must participate in this Federal program.
  6. 9. Audit team discussion identifying entity’s susceptibility to material noncompliance resulting from errors or fraud.
  7. 10. Considered to be sensitive and confidential personal identifier.
  8. 12. Documents received from the auditee should be _____.
  9. 15. Audit dispositions are made by this individual.
  10. 16. Type of procedure used by auditor in planning the nature, timing, and extent of other auditing procedures.
  11. 18. Acronym for the Fresh Fruit and Vegetable Program.