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Resources · Internal Audit India

Internal audit resources.

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.

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Scoping tools and pillar guides tools

Internal Audit Charter & Mandate
Review purpose, authority, independence, reporting line, scope, evidence access, escalation and annual review triggers.
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Internal Audit Methodology Map
Lifecycle map from applicability, SOW and annual plan through PBC, walkthrough, RCM, sampling, fieldwork, monitoring, reporting and ATR follow-up.
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Internal Audit Maturity Assessment
Assess IA mandate, risk planning, methodology, evidence, reporting, QAIP, analytics, AI, capacity and stakeholder impact.
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Internal Audit Quality Review Checklist
Manager review gates for scope, PBC, walkthrough, RCM, sampling, evidence, observations, reporting, ATR and AI-assisted workpapers.
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Audit Universe & Risk Taxonomy
Build the auditable-unit register, risk taxonomy, scoring model, coverage heatmap and annual-plan feed.
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Source Data Readiness
Validate source reports, extraction parameters, control totals, field dictionaries, join keys and monitoring readiness before testing.
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Data Governance & Master Data Controls
Audit data owners, critical fields, master-data changes, quality tests, retention and monitoring handoff across cycles.
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Co-Sourcing & Vendor Evaluation
Evaluate co-source scope, provider capability, independence conflicts, SLA, quality review, working-paper access and knowledge transfer.
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IFC / ICFR Controls Readiness
Internal financial controls readiness for entity-level controls, process RCMs, ITGC, deficiency grading and committee reporting.
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Internal Audit Control Repository
Cycle-wise RCM library for P2P, O2C, R2R, H2R, inventory, treasury, compliance and ITGC.
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Internal Audit Process Mining & Analytics
Event-log readiness, process variants, exception tests, false-positive review, RCM handoff and dashboard routing.
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Internal Audit Dashboard KPIs
Audit committee dashboard metrics for plan progress, risk coverage, high issues, ATR ageing, evidence blockers, monitoring and emerging risk.
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Audit Committee Reporting Pack
Quarterly committee agenda, pre-read index, decision register, ATR ageing, limitations, private session and minutes tracker.
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Root Cause & Remediation Plan
RCA taxonomy, action-plan quality gates, closure evidence, retesting and repeat-finding escalation.
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Closure Evidence & Retesting Checklist
ATR closure evidence, retest plan, partial closure, repeat finding and accepted-risk checklist.
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Risk Acceptance & Escalation Register
Accepted-risk authority, compensating controls, expiry dates, escalation triggers and committee visibility.
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Annual Report & Assurance Opinion
Audit committee annual pack for coverage reconciliation, assurance basis, limitations, issue ageing and next-year planning.
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Three Lines Assurance Map
Map first-line owners, second-line monitoring, internal audit coverage, reliance decisions, duplication and assurance gaps.
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Dynamic Risk Assessment & Plan Refresh
Use risk signals, movement scoring, committee change logs and capacity impact to refresh the annual plan during the year.
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Industry Internal Audit Checklists
Sector hub for manufacturing, NBFC, retail, hospital, logistics, real estate, NGO, SaaS, hotel, education and pharma audit checklists with Excel/PDF workbooks.
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Internal Audit Priority Risk Areas 2026
Planning hub for 2026 risk coverage: cyber, AI, third-party, P2P, R2R, compliance, monitoring, treasury, H2R and ATR.
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Third-Party Outsourcing Risk Guide
Vendor criticality, due diligence, contracts, SLA, data access, sub-outsourcing, BCP, financial health and exit readiness.
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AI in Internal Audit Guide
Use AI for risk scoring, RCM drafting, monitoring, ITGC review, observations and follow-up without weakening evidence.
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Internal Audit AI Strategy Template
Use-case register, approved-use boundaries, governance gates, documentation rules, quality metrics and rollout roadmap for IA teams adopting AI.
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AI-Enabled Fraud Internal Audit Checklist
Threat map, readiness statistics, P2P/O2C/R2R/H2R/treasury/ITGC tests and source-evidence checks for AI-enabled fraud red flags.
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Internal Audit Applicability Checker
Test Section 138 and Rule 13 applicability for listed, unlisted public and private companies.
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Internal Audit SOW Generator
Draft cycle scope, cadence, reporting line, deliverables, exclusions and the first data request list.
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Internal Audit Kickoff Pack Generator
Generate the entrance-meeting agenda, stakeholder RACI, scope confirmation, PBC commitments, escalation protocol and minutes tracker.
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AI Governance Internal Audit Workpaper
Audit enterprise AI governance with AI inventory, owner RACI, data/privacy controls, model change tests, human review, incidents and monitoring.
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Internal Audit Data Request List Generator
Build a cycle-wise PBC tracker with source report, owner, audit purpose, timing, due date and status fields.
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Internal Audit Evidence Escalation Tracker
Track overdue PBC requests, evidence blockers, escalation level, alternate procedures and report consequences during fieldwork.
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Internal Audit Programme Generator
Generate cycle-wise objectives, procedures, evidence, sample basis, data requests, analytics and reviewer prompts.
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Internal Audit Annual Plan Generator
Convert the audit universe into a quarter-wise plan with hours, reviewers, monitoring candidates and committee summary exports.
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Internal Audit Resource Capacity Planner
Test whether the annual plan is executable with available hours, quarter loading, specialist demand, buffer and co-sourcing gap.
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Internal Audit Risk Scorer
Rank the audit universe by impact, likelihood, control gaps, change and compliance sensitivity.
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Internal Audit Walkthrough Memo Generator
Document process understanding, systems, documents traced, controls observed, design gaps and RCM handoff.
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Internal Audit Control Design Gap Register
Track design gaps, evidence strength, severity, RCM action, owner, target date and management response.
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Internal Audit Issue Rating Matrix Generator
Score observations consistently with impact, likelihood, control weakness, recurrence and compliance sensitivity.
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Internal Audit RCM Builder
Generate an editable cycle-wise risk and control matrix with tests, evidence and reviewer columns.
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Internal Audit Sampling Plan Generator
Build a test-wise sampling plan with population, frequency, risk, sample basis, sample size, replacement rule and deviation conclusion.
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Internal Audit Fieldwork Testing Tracker
Track test status, evidence blockers, exceptions, reviewer sign-off and report readiness across active fieldwork.
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ITGC Internal Audit Checklist
User access, SoD, change management, backups, interfaces, jobs and audit-log testing.
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ITGC Audit Workbook
Export access, SoD, privileged users, changes, backups, interfaces, logs, report reliability and monitoring sheets to Excel/PDF.
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Continuous Monitoring Rules Repository
Cycle-wise exception logic, source fields, cadence and evidence steps for recurring internal audit.
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Monitoring Rules Library
Download continuous monitoring rules for P2P, O2C, R2R, payroll, compliance, treasury and ITGC.
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Internal Audit Report Pack
Report format, observation structure, management response, ATR and follow-up tracker links.
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Internal Audit Observation Report Generator
Generate a PDF/Excel report pack with executive summary, observation register, audit committee summary and management response tracker.
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Internal Audit Dashboard Pack Generator
Create audit committee dashboard exports for plan progress, cycle status, exceptions, high findings, ageing and overdue actions.
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Procure to Pay Internal Audit Checklist
Vendor onboarding, PR, PO, GRN, invoice, GST/TDS, MSME, payments, advances, reconciliations and ERP access controls.
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Procure to Pay Audit Workbook
Export vendor master, PO-GRN-invoice match, GST/TDS/MSME, payment, advance, access and monitoring sheets to Excel/PDF.
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Order to Cash Internal Audit Checklist
Customer master, credit limits, sales orders, pricing, dispatch, invoicing, GST, collections, credit notes, ageing and access.
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Order to Cash Audit Workbook
Export customer, credit, order-dispatch-billing, collections, credit-note, ageing, cut-off, access and monitoring sheets to Excel/PDF.
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Record to Report Internal Audit Checklist
GL master, close calendar, journal testing, reconciliations, accruals, provisions, Schedule III mapping and ERP access.
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Record to Report Audit Workbook
Export journals, reconciliations, accrual/provision, intercompany, reporting/tax tie-out, access and monitoring sheets to Excel/PDF.
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Hire to Retire Internal Audit Checklist
Manpower approval, recruitment, onboarding, employee master, attendance, payroll, statutory compliance, exits and HRMS access.
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Hire to Retire Audit Workbook
Export hiring, employee master, attendance, payroll, PF/ESI/PT, salary TDS, exit, F&F, access and monitoring sheets to Excel/PDF.
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Cash and Bank Internal Audit Checklist
Bank accounts, mandates, receipts, payments, petty cash, deposits, BRS stale items, cut-off and bank access controls.
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Cash and Bank Audit Workbook
Export bank master, receipts, payments, BRS, petty cash, deposits, cut-off, access and monitoring sheets to Excel/PDF.
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Treasury and Cash Management Internal Audit Checklist
Bank mandates, liquidity, borrowings, covenants, deposits, investments, BG/LC, forex, BRS and treasury access.
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Treasury and Cash Management Audit Workbook
Export bank mandates, borrowings/covenants, investments/BG/LC, forex, payments/BRS, access and monitoring sheets to Excel/PDF.
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Statutory and Tax Compliance Internal Audit Checklist
GST, TDS/TCS, income tax, ROC, payroll statutory, notices, consultant controls, portal access and evidence.
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Statutory and Tax Compliance Audit Workbook
Export GST, ITC, TDS/TCS, income tax, ROC, payroll statutory, portal access, notice and monitoring sheets to Excel/PDF.
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Manufacturing Internal Audit Checklist
Production, stores, WIP, scrap, job work, costing, capex and factory compliance controls.
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Manufacturing Audit Workbook
Export production/BOM testing, stores GRN, stock/WIP count, job work, scrap, capex, compliance and ERP controls to Excel/PDF.
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NBFC Internal Audit Checklist
RBIA, loan origination, KYC, collections, NPA/IRACP, ECL, ALM, RBI returns and ITGC controls.
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NBFC Internal Audit Workbook
Export RBIA, loan-file, NPA/IRACP, collections, ECL, ALM, RBI-return and ITGC sheets to Excel/PDF.
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Retail & Branch Internal Audit Checklist
POS sales, cash/card/UPI collections, shrinkage, returns, refunds, ecommerce and store controls.
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Retail Branch Audit Workbook
Export branch visits, POS/cash reconciliation, stock count, refund testing and monitoring exceptions to Excel/PDF.
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Hospital Internal Audit Checklist
Patient billing, TPA claims, pharmacy, consumables, OT, diagnostics, doctor payouts, assets and HIS controls.
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Hospital Audit Workbook
Export hospital billing, claims, pharmacy, doctor payout, assets, compliance and monitoring sheets to Excel/PDF.
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Logistics Warehouse Internal Audit Checklist
Inbound GRN, dispatch, POD, freight billing, inventory custody, e-way bills, fleet, fuel, claims and WMS/TMS controls.
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Logistics Warehouse Audit Workbook
Export shipment/POD, freight-rate, inventory, e-way bill, fleet/fuel and monitoring sheets to Excel/PDF.
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Real Estate Project Internal Audit Checklist
RERA registration, bookings, collections, project costs, contractor RA bills, materials, brokerage, GST and handover controls.
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Real Estate Project Audit Workbook
Export booking, collection, project cost, RA bill, material, brokerage, GST/tax and monitoring sheets to Excel/PDF.
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NGO Trust Internal Audit Checklist
Donations, donor records, 80G evidence, grants, FCRA, utilisation certificates, programme spends, procurement and governance.
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NGO Trust Audit Workbook
Export donation, grant utilisation, FCRA, programme beneficiary, procurement, payroll and compliance sheets to Excel/PDF.
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IT Services SaaS Internal Audit Checklist
Subscription revenue, project billing, delivery evidence, cloud spend, releases, access, exports and support controls.
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IT Services SaaS Audit Workbook
Export subscription, project revenue, cloud spend, access/release, export evidence and monitoring sheets to Excel/PDF.
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Hotel Hospitality Internal Audit Checklist
Room revenue, OTA settlements, POS, F&B inventory, banquets, payroll, licences, GST and PMS/POS controls.
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Hotel Hospitality Audit Workbook
Export room revenue, OTA/corporate billing, POS, banquet, inventory, licence/access and monitoring sheets to Excel/PDF.
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Education Institution Internal Audit Checklist
Admissions, student master, fee billing, collections, scholarships, grants, payroll, procurement, assets and SIS/LMS controls.
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Education Institution Audit Workbook
Export admissions, fee testing, scholarship/grant, payroll/procurement/assets, compliance/access and monitoring sheets to Excel/PDF.
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Pharma Internal Audit Checklist
Licences, GMP documents, BMR/BPR, QC release, inventory expiry, samples, pricing, logistics, calibration and ERP/LIMS/QMS controls.
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Pharma Audit Workbook
Export batch records, QC release, inventory, pricing/sales/claims, compliance/access and monitoring exception sheets to Excel/PDF.
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Internal Audit ATR Tracker
Track observations, management responses, owners, due dates, closure evidence and follow-up conclusions.
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Internal Audit Automation Guide
How RCMs, continuous monitoring, AI and SIA documentation fit together.
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Continuous Audit Guide India
What continuous audit is, what it is not, and how monitoring results become evidence.
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Monitoring Rules Template
Rule format for population, source, logic, cadence, reviewer conclusion and follow-up.
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Format repository

RCMs, reports and trackers templates

These are 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.

Internal Audit Risk Assessment Matrix
Impact x likelihood scoring for audit-universe prioritisation.
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Internal Audit Annual Plan
Risk-ranked audit universe mapped to review frequency, quarter and reviewer.
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Internal Audit Annual Plan Generator
Interactive Excel/PDF planner for audit universe, quarter, reviewer, hours and committee summary.
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Internal Audit Resource Capacity Planner
Download a team-capacity, quarter-loading and outsourcing-gap pack for CAE or audit committee discussion.
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Internal Audit Maturity Assessment
Download a maturity scorecard, QAIP tracker and 30-60-90 day improvement roadmap.
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Internal Audit Process Mining & Analytics
Download an event-log readiness pack, analytics use-case register, exception review gates and product field map.
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Internal Audit Charter & Mandate Review
Download a charter review workbook for mandate, authority, reporting line, red flags and product onboarding fields.
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Internal Audit Charter
Mandate, authority, reporting line and scope foundation for an internal audit function.
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AI Governance Internal Audit Workpaper
Download an AI governance audit file with inventory, RACI, control tests, evidence requests, monitoring triggers and action tracker.
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Internal Audit Data Request List
Download an editable PBC tracker for planning, P2P, O2C, R2R, H2R, treasury, compliance and ITGC.
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Internal Audit Evidence Escalation Tracker
Download an escalation tracker for overdue requests, alternate procedures, meeting packs and reporting impact.
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Internal Audit Programme Generator
Download a cycle-wise procedure matrix, PBC request list, analytics/red-flag pack and reviewer checklist.
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Internal Audit Walkthrough Memo Generator
Download a process understanding memo and walkthrough trace before building the RCM.
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Internal Audit Control Design Gap Register
Download a control deficiency tracker before relying on the RCM or drafting observations.
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Internal Audit Issue Rating Matrix Generator
Download a High/Medium/Low rating matrix with score, rationale and override trail.
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Internal Audit Report Format
Report structure for scope, work performed, observations, ratings and management response.
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Internal Audit Quality Review Checklist
Download review gates, file-review checks, observation quality tests and AI workpaper review fields before report issue.
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Internal Audit Sampling Plan Generator
Download an editable sampling plan covering control tests, substantive checks, selection basis, replacement rule, deviations and reviewer conclusion.
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Internal Audit Observation Report Generator
Download a five-sheet report pack covering cover page, executive summary, observation register, audit committee summary and ATR-ready management response tracker.
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Root Cause & Remediation Plan
Download an RCA register, cause taxonomy, action-plan gates, closure evidence model and repeat-finding escalation map.
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Annual Report & Assurance Opinion
Download an annual opinion, coverage reconciliation, committee pack, scope limitation and issue-ageing workbook.
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Three Lines Assurance Map
Download an assurance map, reliance decision register, coverage gap log and committee summary workbook.
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Audit Universe & Risk Taxonomy
Download an audit universe register, risk taxonomy, scoring model, coverage heatmap and annual-plan feed.
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Source Data Readiness
Download a source report inventory, extraction evidence log, field dictionary, data quality tests and monitoring readiness checklist.
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Data Governance & Master Data Controls
Download a data-domain register, critical data element catalogue, master-data control checklist, retention map and monitoring handoff.
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Co-Sourcing & Vendor Evaluation
Download a co-source decision matrix, provider scorecard, independence/conflict checklist, SLA tracker, scope split and transition plan.
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Dynamic Risk Assessment & Plan Refresh
Download a risk signal register, movement score, plan change log, capacity-impact tracker and committee approval pack.
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IFC / ICFR Controls Readiness
Download an IFC readiness workbook covering control inventory, readiness tests, deficiencies, remediation and committee reporting.
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Internal Audit Dashboard Pack Generator
Download a committee dashboard pack covering plan progress, cycle status, monitoring exceptions, observation ageing and overdue action owners.
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Internal Audit Dashboard KPIs
Download a KPI dictionary and committee packet structure for IA dashboards, ATR ageing and continuous monitoring.
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Audit Committee Reporting Pack
Download a quarterly committee pack covering agenda, pre-read index, decision register, high issues, ATR ageing, limitations, private session and minutes.
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Closure Evidence & Retesting Checklist
Download an ATR closure checklist covering evidence types, retest planning, status logic, red flags and accepted risk.
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Risk Acceptance & Escalation Register
Download an accepted-risk register covering residual risk, authority, compensating controls, expiry, escalation and reporting.
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Observation Format
Condition, criteria, cause, effect, recommendation, risk rating and owner.
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Action Taken Report
Management response, owner, due date, revised date, closure evidence and status tracking.
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Follow-up Tracker
Open observations, aging, action owners, closure status and repeat finding tracking.
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Procure-to-Pay RCM Template
Downloadable RCM working paper for P2P internal audit fieldwork.
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Third-Party Outsourcing Risk Checklist
Downloadable Word checklist for vendor tiering, SLA monitoring, sub-outsourcing, data handling and exit readiness.
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Order-to-Cash RCM Template
Downloadable RCM working paper for revenue, credit, dispatch, billing and collection controls.
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Internal Audit Fieldwork Testing Tracker
Download a fieldwork status tracker for RCM testing, samples, evidence owners, exceptions and reviewer readiness.
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Retail & Branch Internal Audit Checklist
POS sales, cash/card/UPI settlement, shrinkage, discounts, refunds and store controls.
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Payroll Internal Audit Checklist
Employee master, payroll processing, deductions, approvals and settlement controls.
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Inventory Internal Audit Checklist
SKU master, GRN, QC, issues, transfers, physical count, ageing, NRV, costing, cut-off and access controls.
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Inventory Audit Workbook
Export SKU master, GRN/QC, issues/transfers, count, ageing/NRV, costing/cut-off, scrap/access and monitoring sheets to Excel/PDF.
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Fixed Assets Internal Audit Checklist
Capex, CWIP, FAR, tagging, depreciation, disposal, impairment, insurance and access controls.
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Fixed Assets Audit Workbook
Export capex, CWIP, FAR, physical verification, depreciation, disposal, impairment, insurance, access and monitoring sheets to Excel/PDF.
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Treasury and Cash Management Audit
Borrowings, investments, covenant, bank guarantee and cash-management control checks.
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ITGC Internal Audit Checklist
Access, change management, SoD, backup/recovery, interfaces, audit logs and report reliability controls.
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ITGC Audit Workbook
Export ITGC RCM, access review, SoD, change, backup, interfaces, logs and monitoring sheets to Excel/PDF.
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Cycle audit programmes

Detailed procedures by process cycle fieldwork

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.

Procure to Pay Internal Audit Programme
Cycle-specific P2P internal audit programme for vendor master, PR, PO, GRN, invoice, GST/TDS/MSME, payment and AP access controls.
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Order to Cash Internal Audit Programme
Cycle-specific O2C internal audit programme for customer master, credit, orders, dispatch, billing, GST, collections, credit notes and receivables.
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Record to Report Internal Audit Programme
Cycle-specific R2R internal audit programme for GL master, close, journals, reconciliations, provisions, intercompany, reporting and ERP access.
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Hire to Retire and Payroll Internal Audit Programme
Cycle-specific H2R and payroll internal audit programme for hiring, employee master, attendance, payroll, statutory deductions, exits and HRMS access.
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Cash and Bank Internal Audit Programme
Cycle-specific cash and bank internal audit programme for bank mandates, receipts, payments, BRS, petty cash, deposits and bank portal access.
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Inventory Internal Audit Programme
Cycle-specific inventory internal audit programme for SKU master, GRN, issues, transfers, physical counts, ageing, NRV, costing and warehouse access.
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Fixed Assets Internal Audit Programme
Cycle-specific fixed assets internal audit programme for capex, CWIP, FAR, tagging, physical verification, depreciation, disposal and impairment.
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Treasury and Cash Management Internal Audit Programme
Cycle-specific treasury internal audit programme for borrowings, covenants, investments, deposits, BG/LC, forex, cash forecast and treasury access.
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Statutory and Tax Compliance Internal Audit Programme
Cycle-specific statutory and tax compliance internal audit programme for GST, TDS/TCS, income tax, ROC, payroll statutory, notices, portals and DSC controls.
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ITGC Internal Audit Programme
Cycle-specific ITGC internal audit programme for user access, privileged users, SoD, change management, backup, interfaces, reports, logs and IT operations.
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Cycle-wise RCMs

Internal audit process checklists checklists

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.

P2P Internal Audit Checklist
Vendor master, PR, PO, GRN, invoice, GST/TDS, MSME ageing, payments and ERP access.
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O2C Internal Audit Checklist
Customer onboarding, credit, orders, dispatch, billing, GST, collections, credit notes and receivables.
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R2R Internal Audit Checklist
GL master, close calendar, journals, reconciliations, provisions, reporting and ERP access.
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Cash & Bank Internal Audit Checklist
BRS, receipts, payments, petty cash, stale items, deposits, cut-off and bank access controls.
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H2R Internal Audit Checklist
Hiring, onboarding, employee master, attendance, payroll, PF/ESI/TDS, exits and access.
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Payroll Internal Audit Checklist
Salary processing, PF, ESI, TDS, reimbursements and full-and-final controls.
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Inventory Internal Audit Checklist
SKU master, GRN, issues, transfers, stock counts, ageing, NRV, costing, cut-off, write-offs and access.
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Fixed Assets Internal Audit Checklist
Capex approval, CWIP, FAR, tagging, physical verification, depreciation, disposal and access.
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Treasury Internal Audit Checklist
Bank accounts, mandates, cash forecast, borrowings, investments, BG/LC, forex and access.
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Statutory Compliance Internal Audit Checklist
GST, TDS/TCS, income tax, ROC, PF/ESI, notices, portal access and compliance-calendar monitoring.
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Product bridge

From repository to Internal Audit module

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.

See the Internal Audit moduleBuild the RCM