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How to structure the internal audit checklist?
Experta
To structure the internal audit checklist, you should include specific questions, criteria, and evidence requirements that guide the auditor through the process systematically. The checklist should ensure that all defined requirements in the audit criteria are thoroughly assessed, helping to verify whether key elements of the process are implemented, records are maintained, and outputs meet the intended objectives and requirements. This approach ensures consistency, identifies gaps or deviations, and helps document findings efficiently to demonstrate compliance with the defined criteria.