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 employee timecards and timesheets, production plans, purchase requisitions, receiving reports, sales orders, and scrap authorizations.
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.