Checklists, RCMs, calculators and monitoring templates for Section 138 internal audit in India. The collection is anchored to the Companies Act 2013, Rule 13 of the Companies (Accounts) Rules 2014 and ICAI’s 2026 Standards on Internal Audit framework.
Internal audit search intent is rarely generic. Teams are usually trying to answer one of six questions: whether internal audit applies, how to scope it, which RCM to use, what can be downloaded, what can be monitored every month, or when the public repository should become a controlled workflow.
These guides answer the higher-intent questions auditors are already searching for: report formats, CAAT and analytics tool selection, and how to govern AI use inside the internal audit function.
These are downloadable public sample formats for the same workpaper structure CORAA uses inside the Internal Audit module: scope, audit universe, cycle RCM, test evidence, observation, management response and follow-up.
Each programme page turns the cycle checklist into fieldwork steps: objectives, tests, evidence, sample basis, analytics, red flags and links to the Excel/PDF workbook.
Use these as starting RCMs, not universal programmes. Tailor every cycle to the company’s ERP, locations, delegation matrix, risk assessment and agreed internal-audit scope.
The resources here are the open version of what a working internal audit file needs. In CORAA’s Internal Audit module, the SOW becomes engagement setup, the RCM templates become the control repository, cycle checklists become fieldwork programmes, monitoring rules become recurring exception tests, and the report / ATR formats become the observation and follow-up workflow.
