2200-Permanent Files

 

Definition and Purpose

Permanent files are a repository of administrative and operational documentation relating to an operational department. They are established and maintained to aid in audit planning and to centralize available documentation and information not included in the individual audit files. Information included in the permanent files should only be information that cannot be feasibly included in the workpapers due to volume or format or because the information will be applicable on an on-going basis to the current audit or future audits.

 

Index and Contents

Permanent files should be filed with all audit and follow-up workpapers supporting the department.  The contents of permanent files are dependent on the needs of the audit.  An index should be developed and placed in the front of the permanent file indicating the documents contained, date included in file and auditor’s initials.

 

 

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