Protecting Internal Audit Workpapers From Discovery

Abstract

Access to internal audit workpapers is increasingly being requested or demanded by parties external to the entity. To protect workpapers from discovery, internal auditors may take proactive measures. Such measures include developing comprehensive job descriptions, having workpaper policies and a corporate charter, and conducting investigations under the direction of an attorney. Despite proactive measures, sensitive information may still be petitioned. To shield confidential information, internal auditors may invoke the attorney-client privilege, the work-product privilege, or other, less well-known doctrines.