Audit Procedures and Documentation

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