RRS19 Audit : JISC

HEI-SRL Record Retention Schedule (RRS19 Audit)

Records life cycle structure study (2002)

RRS19 Audit

Higher Education Institutions: Record Retention Schedule (RRS)

E Corporate Management

19 Audit

19.1 Audit Strategy Development
19.2 Audit Planning
19.3 Audit Performance Management
19.4 Audit Policy Development
19.5 Audit Procedures Development
19.6 Audit Management

19.1 Audit Strategy Development

Reference		Description		Retention Period		Citation		Notes
		Records documenting the institution's audit strategy.		Superseded + 5 years		NA		Review for archival value

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19.2 Audit Planning

Reference		Description		Retention Period		Citation		Notes
		Records documenting the development of plans for the implementation of the institution's audit strategy.		Superseded + 5 years		NA		Review for archival value

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19.3 Audit Performance Management

Reference		Description		Retention Period		Citation		Notes
		Records containing data on, and analyses of, performance against the plans for the implementation of the institution's audit strategy.		Current year + 1 year		NA
		Records containing reports of performance against the plans for the implementation of the institution's audit strategy.		Current year + 5 years		NA		Review for archival value
		Records documenting the conduct and results of audits and reviews of the audit function, and responses to the results.		Current year + 5 years		NA		Review for archival value

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19.4 Audit Policy Development

Reference		Description		Retention Period		Citation		Notes
		Records documenting the development and establishment of the institution's audit policies.		Superseded + 5 years		NA		Review for archival value

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19.5 Audit Procedures Development

Reference		Description		Retention Period		Citation		Notes
		Records documenting the development of the institution's audit procedures.		Superseded + 3 years		NA

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19.6 Audit Management

Reference		Description		Retention Period		Citation		Notes
		Records documenting the conduct and results of audits, and action taken to address issues raised.		Completion of audit + 5 years		NA		Review for archival value

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