Test that the periodic user access review used complete data and that exceptions were fixed.
Scope / period: ___ | Prepared by: ___ | Reviewed by: ___ | Date: ___
Test that the periodic review of user access to a financial system was performed by the right person on complete data, and that the exceptions were fixed. The review control is only as good as the user list it was done on, so test the list first.
Conclusion on operating effectiveness: ________ | Exceptions to be taken to the deficiency evaluation: ________
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.
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