List incompatible duty pairs, who holds both, and the compensating control or access fix for each conflict.
Period / scope: ___ | Prepared by: ___ | Reviewed by: ___ | Date: ___
List the roles or users in the rows and the incompatible duties in the columns. Mark a cell where one person can hold both duties, then record the compensating control or the access change that removes the conflict. A conflict with no control is a finding.
This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.
Everything is generated in your browser and on a stateless API endpoint — no account, nothing stored on our servers. We’ll ask for a work email once before your first download so we can send you the file and the occasional relevant update; after that, downloads on this device are instant. Edit freely in Word, Google Docs or Pages before sending to your client.
