CSV · NO SIGNUP
Internal-Auditor Procurement Programme
Plan a procurement review from population and sample selection through control evidence, exceptions, ownership and follow-up.
WORKED EXAMPLE · SYNTHETIC DATA
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| Review objective | Population or period | Sample reference | Control question | Expected evidence | Evidence located | Exception or observation | Risk or impact | Owner | Target date | Status | Follow-up result |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Test prior purchase authorisation | Example quarter | PR-EXAMPLE-001 | Was approval recorded before supplier commitment? | Request, authority record and approval timestamp | Partially | Commitment timestamp requires clarification | Review required | Finance owner | — | Open | — |
HOW TO USE IT WELL
- 1Define scope, population and sampling rationale before testing.
- 2Distinguish missing evidence, control exceptions and observations; do not label every exception as fraud.
- 3Trace conclusions back to source transactions and retain reviewer attribution.
- 4This template does not perform an audit or issue assurance. Adapt procedures to the engagement and applicable professional requirements.
RELATED FREE TOOL
Procurement Evidence Score
Check whether one purchase file contains the evidence someone will need six months later.
Use the tool