This sample audit report provides findings from a post-implementation review specific to audited controls and fixed assets.

The objectives of this review were to identify ERP control changes resulting from the company implementation, perform a crosswalk of identified ERP controls to previously existing controls or corrective actions resulting from the audits, and review controls to ensure that fixed assets are appropriately identified, recorded, and included in depreciation calculations. Sample key procedures include interviewing appropriate personnel within in-scope areas to gain an understanding of current processes and the impact of the company implementation on internal controls.