What is Audit Documentation?

Audit documentation might not be the most glamorous part of our job, but it’s one of the most important. Done right, it tells the story of the audit.

If you’re a government auditor, especially one working under standards like the Yellow Book, you know how critical good documentation is. Not only does it help you stay organized, but it also supports your findings, backs up your recommendations, and ensures your work holds up under peer review.

In this article, we’ll break down the five core components of audit documentation: Purpose, Source, Methodology, Results, and Conclusion.

1. Purpose

   Every piece of audit documentation should start with the why. What audit objective or risk did this work address? Was it part of your planning procedures, fieldwork testing, or follow-up?

   Without a clear purpose, it’s hard for a reviewer (or future you) to understand why the work was necessary in the first place.

2. Source

   Next, clearly document the source of your information. This includes what you reviewed (invoices, contracts, spreadsheets, system reports, interview notes, etc.), where you got it from, and when you received it.

   This step is crucial for audit transparency. If someone else needed to re-perform your work, would they be able to locate the same documents or data?

   Tip: For information that you download from a webpage make sure that you include a date that you accessed the information as webpages are frequently updated.

3. Methodology

   Now we get into the how. Describe what you did with the data or documents. Did you perform a sample? Conduct an interview? Analyze trends?

   Be specific enough that another auditor could replicate your work.

4. Results

   Here’s where you present what you found, whether it’s a red flag, a clean result, or something in between. Stick to the facts!

5. Conclusion
   Finally, wrap it up with your conclusion. What’s the takeaway? Does this support a finding? Indicate low risk? Point to a need for further testing?

   Conclusions don’t always mean there’s a problem—they just help connect your results to the bigger picture.

Wrapping Up

Audit documentation isn’t just a formality—it’s a critical part of audit quality and accountability. When it includes a clear Purpose, Source, Methodology, Results, and Conclusion, it helps tell the full story of your audit work. And that story matters!