Which of the following is NOT included in audit records?

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Audit records play a critical role in the audit process, as they provide evidence of the work performed, the information analyzed, and the conclusions reached. Each component of audit records serves a specific purpose in documenting the audit process.

Proposed action plans, typically, are not considered part of audit records. While they may be generated during or after an audit, their primary role is to outline steps for addressing issues or improving processes based on the findings identified during the audit. Unlike the other components, which provide direct evidence of the audit process itself, proposed action plans summarize intentions for improvement rather than documenting what has already occurred during the audit.

In contrast, audit test plans outline how specific audit objectives will be achieved, interview notes capture the insights and observations from sessions with key personnel, and findings from previous audits offer context and continuity for the current audit. Together, these elements contribute to a comprehensive audit trail that ensures accountability and facilitates follow-up activities.

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