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This is the AuditNet Standard Risk Control Audit Matix which incorporates formats
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 Action Required Exec Mgmt.
1 Controls to Prevent Fraud 1
2 Incident Reporting 2
3 Investigation of Fraud 2
4 Referrals to Law Enforcement 1
5 Recovery of Monies Due toFraud
6 Recommendations to Prevent Fraud 2
7 Handle Cases of a Sensitive 1
Nature
8 Publicity/Press Releases 2
9 Civil Litigation 2
10 Corrective Action/Recommendations to Prevent Recurrences 2
11 Monitor Recoveries 3
12 Proactive Fraud Auditing
13 Fraud Education/Training 2
14 Risk Analysis of Areas OfVulnerability 2
15 Case Analysis
16 Disclosure procedure 1

1 = (Primary Responsibility)
2 = (Shared Responsibility)
3 = (Secondary Responsibility)
Line Mgmt. Internal Auditing Finance LegalMgmt.
1 3 3
2 2 2 2
1 1
2
2 1
2 1 2 3
2 2

2
1
1 3
1
2 1 2
2 2 2 2
1 3 2
2 2
2 2
Human Resources Marketing and Communication
3 3
2 2
1

2
3 3
2

2
3

1
2
2
2 2
Audit Program Area:
Auditor
AUDIT PROCEDURES WP Ref Initials
Time Date Date Checked
Spent Expected Finished Remarks By:
 Client Name
Internal Control Framework

Date Completed:
Completed By:
Reviewed By:

Question Yes No* Comments /Description

To the best of my knowledge, the answers and comments noted above are accur
internal controls within this department:

* For a “No” answer, cross-reference to either a compensating control or to audit work which has been performed
Questionnaire
or is to be performed.
 Name and Title of Person Completing Form (please print) Name and Title of Department Direc

Signature of Person Completing Form Signature of Department

3/17/2019
Date Form Completed Date of Department Director'

* For a “No” answer, cross-reference to either a compensating control or to audit work which has been performed
Questionnaire
or is to be performed.
 Employee Responsible for Task

s noted above are accurate and reflect the current

this department:

* For a “No” answer, cross-reference to either a compensating control or to audit work which has been performed
Questionnaire
or is to be performed.
Name and Title of Department Director (please print)

Signature of Department Director

Date of Department Director's Signature

* For a “No” answer, cross-reference to either a compensating control or to audit work which has been performed
Questionnaire
or is to be performed.
Finding Ref # Control Testing Finding
Management Response & Treatment