We have been asked to tidy up a couple of areas in the Internal Control Checklists to make it easier for third-parties to complete.
We have tried not to change questions as such (to maintain backwards compatibility) but have added responses where a multi-choice gives an option for an "other" response and also where there are two parts to a question... for example:
"Are any other controls are in place to ensure that there is effective staff monitoring and division of duties? If yes please comment."
If "yes" is selected a comments box will automatically appear to prompt the user to add more details. Work-paper response will look like this:
In one case (around the creation and testing of backups) we have added tow additional questions to help clarify what is being asked. Otherwise all questions are the same, just easier to use.
We hope this is useful. Currently this is just in the standard Audit checklists but we will do the same in the other templates soon.