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1. Information Systems Review: Detailed review of IT controls and systems - included when technology controls are in scope

2. Regulatory Compliance Assessment: Specific section on regulatory compliance - included for regulated entities

3. Previous Audit Follow-up: Review of actions taken on previous audit findings - included when this is a follow-up audit

4. Third-Party Vendor Controls: Assessment of vendor management controls - included when significant third-party relationships exist

5. Business Continuity Review: Evaluation of business continuity and disaster recovery controls - included when specifically requested

6. Fraud Risk Assessment: Detailed fraud risk evaluation - included when fraud risks are a specific concern

1. Schedule A - Detailed Testing Results: Comprehensive documentation of all control testing performed

2. Schedule B - Risk Control Matrix: Mapping of identified risks to existing controls

3. Schedule C - Sample Selection Details: Documentation of sampling methodology and items selected for testing

4. Appendix 1 - Interview List: List of key personnel interviewed during the audit

5. Appendix 2 - Document Review List: Inventory of all documents reviewed during the audit

6. Appendix 3 - Control Gap Analysis: Detailed analysis of identified control gaps against best practices

7. Appendix 4 - Action Plan Template: Template for management to document planned remediation actions

8. Appendix 5 - Audit Rating Criteria: Explanation of audit rating methodology and criteria