Fraud Prevention and Detection Audit Work Program

This sample audit work program focuses on understanding current fraud prevention and detection program activities.

Objectives of this audit work program include: evaluating the overall process for management’s fraud prevention and detection compliance program for entity-level controls or the "tone-at-the-top"; determining the effectiveness of compliance with corporate business conduct policies; evaluating the ethical business conduct forms for all employees; and evaluating management’s understanding of the existence of specific process/account controls, assessment of control effectiveness, and related supporting evidence.