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وسائل توثيق فهم نظام الرقابة الداخلية
أولاً : الإستبانة:
وهي مجموعة من الأسئلة المكتوبة والتي تتعلق بكافة المجالات والأنشطة الخاصة بالرقابة الداخلية ، فيتم توجيه الأسئلة وتكون الإجابة بنعم أو لا وعند توفر الإجراء الرقابي تكون الإجابة بنعم وإذا لم يتوفر الإجراء تكون الإجابة بلا ، ورغم سهولة الإستبانة كوسيلة لفهم النظام وسهولة الرجوع إليها وشموليتها على تفصيلات كثيرة إلا أنه يعُاب عليها أنها تتعلق بأجزاء من النظام ولا تظهر النظام كوحدة واحدة مترابطة.

ثانياً : الوصف التحليلي:
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ثالثاً : خرائط التدفق:
وهي تمثل رسم تخطيطي للإجراءات وبيان تداولها بين الأقسام والدوائر عن طريق رموز وأشكال متعارف عليها وهي تشبه الرسم البياني في طريقة عرض البيانات والإجراءات مرة واحدة وتسهل عملية التعرف على نقاط الضعف والقوة ، وهي تعد بواسطة الشركة التي يتم تدقيقها أو يقوم المدقق بإعداد هذه الوسيلة لوصف النظام


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