CORAA provides internal audit checklists, RCM builders, SOW generators, Excel/PDF audit workbooks, monitoring rule libraries, compliance checklists and practitioner templates for Indian CAs and internal audit teams.
Yes. Many internal audit resources link to browser-based generators and workbooks that export Excel or PDF workpapers for audit planning, fieldwork, reporting and follow-up documentation. The actual Excel/PDF export opens after CORAA's standard resource-download form is submitted.
CORAA keeps the guide pages public, but downloadable audit files are lead magnets. The standard resource-download form captures name, work email, firm and optional phone before opening the selected resource, so the same workflow applies across templates, workbooks and generator exports.
Start with the internal audit repository, then use the SOW generator, risk scorer, RCM builder, cycle workbook and reporting or ATR tracker based on the engagement phase.
A checklist helps confirm whether expected procedures were considered. An RCM maps process risks to controls, test procedures, evidence, control owner, frequency and deficiency assessment. For serious fieldwork, use the checklist to scope work and the RCM to document testing.
Most teams should start with procure-to-pay, order-to-cash, record-to-report, hire-to-retire, cash and bank, inventory, fixed assets, statutory compliance and ITGC. Treasury and industry-specific workbooks should be added when those areas are material.
An internal audit SOW should define the entity, period, cycles, locations, systems, reporting cadence, deliverables, exclusions, management responsibilities, data access and escalation protocol. It should connect directly to the first PBC request list and the audit programme.
A practical internal audit report pack should include an executive summary, scope summary, observation register, rating rationale, root cause, management response, action owner, due date, repeat issue flag, closure evidence requirement and audit committee dashboard.
Continuous monitoring turns repeatable audit tests into recurring exception rules. Useful examples include duplicate payments, blocked GST credits, stale BRS items, leaver access, overdue statutory filings, unusual credit notes, negative stock and covenant watchlists.
AI governance internal audit work should cover the AI inventory, business owner, approved use case, data source, privacy risk, model change control, human review, prompt/output evidence, incident tracking and monitoring rules.
No. The downloads are workpaper starters and control prompts. Auditors should verify the latest law, standards and entity facts before finalising scope, observations or conclusions.
