Who Filled the Form?

• The identity of the person who filled the form assists the auditor to verify the information provided and to understand the criteria used in acquiring the data to fill the forms and the selected areas for the form completion, giving him the general overview of the information contained in the article.
  
  

What Is the date of Form Completion?

• The date of form completion helps the auditor to compare and contrast the current status of the financial reports on the date of completion of the form with the information provided in the form and evaluating the accuracy presented in the document.
  
  

Was the Audit Process Thorough?

• The presence of a the audit checklist for the auditor can assist the initial auditor to answer this query. The validating auditor uses the checklist to evaluate whether the audit process was thorough and the auditor included all the relevant departments and documents. The auditor should avail the names of the people who participated in the audit process; the auditor will judge their responses to verify the information provided.
  
  

Are the Documents Relevant?

• This procedure provides the auditor with written proof of the documents utilized in making the final reports on the form, including checkbooks, receipts, ledgers and reports from the treasurer. The auditor can verify whether the documents are relevant to the completion of the form, the original auditor keyed in the correct information and whether he excluded any information from the form.
  
  

Were Corrective Measures Undertaken?

• The auditor should inquire on the recommendations provided, corrections and possible re-audits resulting from the form. The person who checked and drafted the final report is responsible for provision of this information, which facilitates checks on whether the pin-pointed department followed through with the recommendations and whether the auditor made the relevant corrections made on the original form.