Question

To what extent were you aware that auditors' documentation could be subject to the Freedom of information act (FOIA)? what kind of Auditing information might be subject to the FOIA? would knowing Audit documentation you are preparing could be subject to the FOIA, impact your work quality?

Answer 1

(A) Auditors work is based on documentations. Some time documents or information may be contain in soft copy or digital form, in that case information cat will apply on auditor work.

(B) Following type of information may be subject to FOIA

1. Digitally signed documents
2. Bank transactions
3. System generated auto matic reports
4. Other documents which are not avilable in physical/hard copy.  

(C) If internal control system is quiet good, then reports generated by information syatem are reliable, whereas in case information syatem is subject to threats, then information generated through system are less reliable.