Review Control Audit Template for Saudi Arabia

1. Shariah Compliance Review: Section required when the audit involves Islamic banking or finance products

2. IT Systems Review: Detailed review of IT controls when technology systems are a significant part of the control environment

3. Third-Party Vendor Assessment: Evaluation of third-party service providers when significant processes are outsourced

4. Business Continuity Review: Assessment of business continuity and disaster recovery controls when required by industry regulations

5. Data Privacy Compliance: Specific section for organizations handling sensitive personal data

6. Environmental Compliance: Required for organizations in industries with significant environmental impact

7. Special Investigations: Section for documenting any special investigations conducted during the audit

1. Appendix A - Audit Program: Detailed audit procedures performed and testing methodology

2. Appendix B - Control Testing Results: Detailed results of control testing, including sample sizes and exceptions noted

3. Appendix C - Risk Matrix: Detailed risk assessment matrix and scoring methodology

4. Appendix D - Regulatory Compliance Checklist: Checklist of compliance with relevant Saudi regulations and SOCPA requirements

5. Appendix E - Interview List: List of key personnel interviewed during the audit

6. Appendix F - Document Review List: List of key documents reviewed during the audit

7. Appendix G - Action Plan Timeline: Detailed timeline for implementing recommendations

8. Appendix H - Technical Analysis: Detailed technical analysis of specific control areas or systems

9. Appendix I - Glossary: Definitions of technical terms and abbreviations used in the report