Audit Request List

Recently, one of my old student asked me to give some inputs on Data Request List (DRL) for IT General controls. I couldn’t understand the meaning and informed him that I have not heard of such term in auditing body of knowledge. I also explained to him that the Data Request List (DRL) he wants is the information provided by auditee before the audit or during the audit. Audit Request List: Audit request list is the list of documents (Policies, reports, etc) that the auditor may request from audit client. The documents are used by auditors to understand the controls and prepare for testing. This Audit request list is also called Document Request List (DRL).