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1. Electronic Records Management: Specific procedures for managing digital audit records, including backup procedures and electronic storage requirements (include if organization maintains electronic records)

2. International Compliance: Additional requirements for organizations operating internationally or subject to foreign regulations (include if organization has international operations)

3. Disaster Recovery Procedures: Specific procedures for protecting and recovering audit records in case of disasters (include if organization operates in disaster-prone areas or handles critical records)

4. Special Categories of Records: Specific requirements for unusual or sensitive audit records requiring special handling (include if organization handles specialized audits)

5. Third-Party Auditor Access: Procedures for granting and managing external auditor access to records (include if organization regularly works with external auditors)

1. Schedule A: Retention Period Matrix: Detailed matrix showing retention periods for different types of audit records, including regulatory requirements and internal policies

2. Schedule B: Record Classification Guide: Guide for classifying different types of audit records and their corresponding retention requirements

3. Appendix 1: Record Storage Location Map: Map or guide showing physical and electronic storage locations for different types of audit records

4. Appendix 2: Records Disposal Form: Standard form for documenting and approving the disposal of audit records

5. Appendix 3: Access Authorization Form: Form for requesting and approving access to audit records

6. Appendix 4: Compliance Checklist: Checklist for periodic review of compliance with retention policy requirements