Revision : 1
Record Description : Prepared for each audit conducted by and IPA firm. Each file contains, but is not limited to, a copy of the audit report package submitted by the IPA firm, a QA report checklist, mainframe reports (printouts) regarding the audit and copies of correspondence prepared by Quality Assurance. If a work paper review is also performed, the file will contain a QA working paper checklist, correspondence to the IPA/Client regarding the working paper review issues, the IPA response to the issues.