SIA 330 is the working-paper standard. Documentation has to be complete and sufficient to validate findings, support conclusions, help review and show that the Standards on Internal Audit were followed. The working papers must be able to support the opinion on their own.
This page covers SIA 330 as it stands in ICAI’s October 2022 compendium. ICAI’s February 2026 compendium, applicable from 1 April 2026, renumbers the standards, so check the current number and text in that compendium before citing it in a report.
Paragraph numbers refer to SIA 330 as it appears in ICAI’s Compendium of Standards on Internal Audit (as on 1 October 2022). The points below are close paraphrases, not quotations.
The file checklist and the mistakes above are practice points drawn from the requirements of the standard. They are not text from the standard.
The IIA's Global Internal Audit Standards (effective 9 January 2025) are a separate set from a different body, and there is no paragraph-for-paragraph match. The closest IIA principle is Conduct Engagement Work.
This standard is described here as it stands in the October 2022 compendium, which is the earlier set. ICAI's Internal Audit Standards Board lists its Compendium of Standards on Internal Audit (as on February 2026) as applicable from 1 April 2026 (source: the Board's compendium page, checked on 1 October 2026). That compendium renumbers the standards, so check the current number and text there before citing this standard in a report. ICAI's compendium page does not say whether the standards are mandatory or recommendatory, so we do not describe any standard as mandatory. The effective-date clause in each 2019 standard said it applied to internal audits beginning on or after a date to be notified by the Council of ICAI.
These pages summarise each standard as it stands in ICAI's Compendium of Standards on Internal Audit (as on 1 October 2022), working from an extract of that document. They are summaries and close paraphrases, not the text of the standards. ICAI's Internal Audit Standards Board lists its Compendium of Standards on Internal Audit (as on February 2026) as applicable from 1 April 2026 (source: the Board's compendium page, checked on 1 October 2026). For that current set we have only the titles, taken from the Board's 2025-26 annual report; its text is available from ICAI through a registration form on the compendium page and is not summarised here. ICAI's compendium page does not say whether the standards are mandatory or recommendatory, so we do not describe any standard as mandatory. Before you cite a number, a paragraph or a status in a report, check the February 2026 compendium. internalaudit.icai.org
Editable formats and tools from CORAA’s internal audit library that put SIA 330 into practice. Free to use.
SIA 330, Internal Audit Documentation, is a Standard on Internal Audit issued by the Internal Audit Standards Board of ICAI. SIA 330 is the working-paper standard. Documentation has to be complete and sufficient to validate findings, support conclusions, help review and show that the Standards on Internal Audit were followed. The working papers must be able to support the opinion on their own.
Before the final report is issued. SIA 330 paras 3.4 and 4.4 require the working-paper files to be completed before final report issuance, with administrative matters completed within 60 days of the final report.
ICAI's compendium page does not say whether the Standards on Internal Audit are mandatory or recommendatory, so we do not describe SIA 330 as mandatory. ICAI's Internal Audit Standards Board lists its Compendium of Standards on Internal Audit (as on February 2026) as applicable from 1 April 2026 (source: the Board's compendium page, checked on 1 October 2026). SIA 330 as described on this page is from the earlier October 2022 compendium. The February 2026 compendium renumbers the standards, so check the current number and text there before citing it in a report.
Working papers that each show purpose, source of evidence, outcome, performer and reviewer. Reviewer sign-off on every working paper. A file completion record dated before the final report, with remaining administrative matters closed within 60 days of it.
The number is the same but the title is not. In ICAI's February 2026 compendium, which ICAI lists as applicable from 1 April 2026, SIA 330 is titled "Special Purpose Reports". This page covers SIA 330 as it stands in the October 2022 compendium, titled "Internal Audit Documentation". Only the titles of the February 2026 set are listed here; check its text in that compendium before citing it.
