Accounting Internal Audit Process Rubric

Accounting Internal Audit Process Rubric

Welcome to the Accounting Internal Audit Process Rubric. This rubric has been designed to assist in the evaluation of internal audit processes within your organization. It provides a structured framework to assess various aspects of your audit procedures, ensuring a comprehensive and objective analysis.


This rubric is divided into five key criteria, each representing an essential element of the internal audit process. These criteria include:

  1. Understanding of Internal Audit Principles: Evaluating the depth of comprehension and application of internal audit principles.

  2. Use of Audit Tools and Techniques: Assessing the utilization of audit tools and techniques with precision.

  3. Execution of Audit Process: Gauging the overall execution of the audit process, from planning to conclusion.

  4. Reporting and Communication: Analyzing the effectiveness of reporting and communication throughout the audit.


Beginning 1

Developing 2

Accomplished 3

Exemplary 4

Understanding of Internal Audit Principles

Limited understanding of principles

Basic understanding and limited application

Good understanding and accurate application

Excellent understanding and advanced application

Use of Audit Tools and Techniques

Inadequate use of tools and techniques

Basic use of tools but lack precision

Good use of tools with minor errors

Advanced use of tools with high level of precision

Execution of Audit Process

Poorly executed audit process

Some elements of audit process are well executed

Well executed audit process with minor issues

Exceptionally well executed audit process

Reporting and Communication

Ineffective reporting and communication

Basic reporting and communication skills

Effective reporting and communication with minor issues

Advanced reporting and communication skills

The Accounting Internal Audit Process Rubric is a valuable tool for evaluating and enhancing your internal audit processes. It provides a clear framework to identify areas for improvement and acknowledges strengths within your audit procedures.

By utilizing this rubric, you can refine your internal audit practices, ensuring they align with industry standards and best practices. We hope this resource proves beneficial for your evaluation purposes and contributes to the continuous improvement of your auditing efforts.

If you require any additional sections or customization to better suit your specific needs, please feel free to contact us. Thank you for considering our rubric for your auditing evaluation.

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