I agree that checklists shouldn't even be required, but managers are asking for them... so... what's a girl to do?
Our Internal Audit Procedure is written such that "Checklists may be used, however the auditor can used another method if preferred", plus I also have a spot for "additional requirements" at the bottom of each checklist so the auditor can add their own flavour.
I think I'll just stock them all in a folder and not control them.
Thanks