permanent file

Audit documentation that records information of a *long-term nature. The records of *audit tests for specific assignments are normally maintained separately from a permanent file. A permanent file typically includes the following information on an *auditee: (i) Organization charts and charters, (ii) *policies and *procedures, (iii) details of *internal controls, and (iv) *minutes of *board meetings.

Auditor's dictionary. 2014.

Look at other dictionaries:

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