Working papers
Also known as: Audit files, Workpapers, Evidence documentation
Working papers are the formal records created and maintained by auditors to document the evidence gathered during an assessment. They detail the specific procedures performed, tests executed, and results obtained to support final audit conclusions. These documents provide a traceable trail that proves the auditor followed professional standards and verified the controls in place.
In practice
A practitioner might compile a folder containing screenshots of firewall configurations and signed policy acknowledgments as working papers to prove that network security controls are functioning correctly.