Now that 2012 has begun, consider doing a desktop audit to get your IT house in

order. A strong desktop audit checklist can help you manage hardware, software a
nd applications better.
The start of a new year is an opportunity to rethink, refresh and rebuild -- eve
n when it comes to your desktop administration strategy. Part of running a tight
IT ship is conducting a regular desktop audit.
This checklist should be used to review reports
for the fiscal year ended December 31, 2013.
PURPOSE:
The purpose of a desk review of audit reports is to determine instances of nonco
mpliance in the financial statements
and the auditor s reports with applicable auditing, ac
counting, and financial reporting standards and related
requirements. The purpose of this checklist is to help assure
that the scope of the desk review is sufficient to fulfill
that objective and to ensure consistency of the review process.
DESCRIPTION:
This checklist is organized in the same order as the elements of the audit repor
t. It is intended to be a guide for the
desk review and is designed to be a self-contained document.
All questions in the checklist
are designed to receive a yes, no, or
N/A (not applicable
) response during the
review process. The answers yes and N/A are consider
ed favorable responses and require no further action on
the part of the reviewer. All no responses are unfavorabl
e and must be explained either under the question or in
the comment section at the bottom of th
e page. In some cases the reviewer will find it necessary to make notes
regarding further research required during the working pa
per review that will follow the desk review, regarding a
specific question. Notes made during the review process will
be used later to assist in composing a letter to the IPA
regarding any deficiencies found.