- Published
- 7 October 2026
- Last reviewed
- 7 October 2026
Start with a review question
An evidence record is easier to follow when it answers a defined question. Identify the process, period and criterion being examined. This workbook is an introductory practice exercise. Professional internal audit engagements require the organisation’s approved methodology and appropriate competence.
The Institute of Internal Auditors publishes the Global Internal Audit Standards for professional practice. This resource does not reproduce those standards or claim that completing the workbook demonstrates conformance.
Identify the source and access permission
Record where the information came from and why it is relevant to the question. Identify the document version, date or observation context. Use the appropriate authorised access and record any limits that affect the work.
In a fictional review, the question is whether purchase approvals preceded orders for the selected period. The evidence could include authorised approval records and corresponding order records. Personal identifiers do not belong in a public learning copy.
Separate observation from interpretation
Write what the record shows before describing what you think it means. Explain the comparison made against the criterion. If an entry is missing, record that absence without pretending it establishes every part of the underlying event.
For example, an approval date is later than an order date in one selected record. Ask whether the timestamps describe approval and order placement consistently. The observation may require clarification before a finding is supported.
Record the scope and limitations
State which records were selected, how they were selected and what remains unexamined. Identify information that could change the conclusion. Avoid presenting a narrow exercise as an opinion on the whole organisation.
The workbook helps another person retrace the reasoning. It should show the review question, source, observation and explanation together, including any disagreement or missing information.
Define follow-up and review
Record the next question, responsible person and review date. Follow the agreed process for reviewing conclusions and communicating results. Do not publish restricted records or allegations from a practice exercise.
Download the workbook and use fictional documents. Ask a second reader to follow your reasoning without additional explanation. Revise the record where they cannot see how the observation supports the conclusion.
Source and practice note
The IIA standards page identifies the professional framework. The workbook structure and fictional examples are original RDE learning material. This original RDE exercise uses fictional examples. Adapt it to your organisation, authority and specialist advice.
The IIA Global Internal Audit Standards
Cover image: AI-generated illustrative scene created specifically for this resource.
Download and complete the exercise
Download the editable Word document
Printable PDF and editable Word document. Version 2.0, 7 October 2026. Personal and internal organisational adaptation permitted with Jefferson Otonbara Imgbi author credit retained.