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I started internal audit of a department and asked to provide me information. But department manager refused to allow me hard copy of any document except as a sample one as an audit evidence. When i asked him that as per internal audit charter I have unlimited access to all information, he replied yes you have access and you can view any information in our department. I can view all information but as audit evidence i have nothing in my file. How this situation can be sorted out? Please share practical experience.
you can add this as a limitation of audit in you audit report.
and you can you a reference as special number in the document, date, costumers name or any other reference.
I agree with Mr. Saad, this is considered scope limitation, and as per the International Professional Practice Framework (IPPF) issued by the (IIA), the Practice Advisory1130-1 (Impairment to Independence and Objectivity) (a scope limitation, along with its potential effect, needs to be communicated , preferably in writing, to the board). If you are the manager of internal audit (CAE) you should first escalate the issue to the CEO, if you are internal auditor you should report the issue to your manager (CAE). If the issue is not resolved, then the Cheif Audit Executive (CAE) should escalate the issue as mentioned above to the Audit Committee.
Well in this case you can escalate the matter with Top Management (CEO) for resolution. In CEO deny to provide hard copy evidence for retention, you can raise the matter with Audit Committee. But you need to evaluate whether or not you need hard-copy, for instance if you did not find any anomaly, documenting the attributes of hard-copy documents (Invoice #, Invoice value, Amount, Supplier, etc and date of reviewing documents, etc) will suffice your requirements.
But how i will argue if department says its highly confidential information like Sales Order with major customer as sales department never gets it to be out. Department says i have unlimited view rights and sales order is available for view and checking, whichever controls i need to check I can check it. But if there is serious observation related to this sales order should I keep hard copy document as well , which the department is avoiding. As in audit committee meeting my working papers should contain all reference of hard and soft papers, So two options are left a. To escalate issue to CEO and if not resolved to Audit Committee, b. To carry on work by silence strategy by viewing sales order file and write observation without hard paper evidence.
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