Permanent files contain standing information of a permanent nature while current files record the results of the audit assignment. Note whether the items below belong more to the permanent files (P) or current files (C):

1. Audit review notes.

2. Budgets and other financial data.

3. Committee papers.

4. Any audit programme used.

5. Corporate and operational system notes.

6. Corporate risk register.

7. Internal control evaluation schedules.

8. Management reports.

9. Systems notes and flowcharts.

10. The assignment plan.

11. The system evaluation.

12. Organization charts.

13. The audit report.

14. Previous audit reports.

15. Research items and relevant publications.

16. The objectives statement.

17. Summaries of frauds.

18. The preliminary survey and risk assessment (risk registers).

19. The results of any background research carried out.

20. List of premises and addresses.

21. The scope of the audit.

22. The test results.

23. The testing strategy.