Internal document definition
/What is an Internal Document?
An internal document is a record that is created and stored within a business. The document is used to support the processes of the organization. Internal documents are not shared with outside parties.
Examples of Internal Documents
Examples of internal documents are as follows:
Employee timecards and timesheets. Used to track employee hours, overtime, and leave.
Production plans. Itemizes which products will be run through the manufacturing process at specific times.
Purchase requisitions. Itemizes the goods and services that employees have submitted for purchasing authorizations.
Receiving reports. Itemizes what has been received by the warehouse staff.
Sales orders. Itemizes the orders placed by customers.
Scrap authorizations. States which inventory items are authorized to be scrapped.
Do Auditors Use Internal Documents?
When an auditor is examining an organization's books, little reliance is placed on internal documents, since they are created internally and so are more likely to have been fabricated or altered than documents acquired from third parties.