After 28 years as a CAE for Fortune 500 companies, I just this week began working for a law firm as their CAE. It appears there are few resources available for audit programs, internal controls questionaires or audit plans for law firms. Although not public and under SOX guidelienes, I was hoping for help in obtaining programs, annual audit plans and risk assessments. Also, I was hoping there may be a group of Internal Auditors in this field that could provide "best practices".

There are a number of internal auditors working in a legal environment including law firms. I have been in touch with some of them that have expressed an interest in a special interest group for law firm auditors. Also I am looking for someone with law firm internal audit experience to create audit programs focusing on this service area. I would expect that two primary focuses would be client billings as well as expense control and monitoring. I will see what I can find and hopefully add these resources to the AuditNet inventory.

Jim Kaplan
AuditNet.org
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