Audit workpapers are the foundation of any audit engagement. They contain the evidence, judgments, judgments, and documentation that support an auditor’s conclusions. Because of their documenting role, workpapers are not only essential for the completeness of the audit but also hold valuable financial and functional information about the customer. This makes security in audit workpapers a matter of maximum importance—not just for supervisory compliance, but … Continue reading Why Security Matters in Audit Workpapers