An internal auditing department has a project under way to determine whether it can go to electronic working papers. Decision criteria will be based primarily on the requirements of internal auditing...

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Extracted text: An internal auditing department has a project under way to determine whether it can go to electronic working papers. Decision criteria will be based primarily on the requirements of internal auditing standards and on the experience of other audit departments. The feasibility study should recognise that internal auditing standards specify that for the design and content of working papers in the form of media other than paper: A. Conversion to paper should occur no later than the time of final review. B. Consideration should be given to generating backup copies of working papers. C. The media selected should determine working paper design and content. D. Working paper retention should be solely a function of the media used.