Working Papers

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1. Working Papers are documentary evidence obtained, the content being analyzed and the audit conclusions reached.

Notes (1): Audit working papers support the bases for the findings and audit recommendations to be reported.
Notes (2): Audit working papers are a key part of the evidence used by auditors in arriving at the conclusions and recommendations.
Notes (3): Working Papers is sometime referred to as workpapers.

BCMBoK Competency Level
BCMBoK 7: Program Management CL 2A: Intermediate (Audit)

(Source: Business Continuity Management Institute - BCM Institute)