Mon, Oct 9, 2023

Audit programs are a key component of the audit planning process. KnowledgeLeader's customizable audit program templates guide auditors planning the objectives, scope and timeline for a wide variety of audits. These audit program samples also include audit steps/procedures and test plans.

We offer over 200 sample audit programs that offer a wide range of support. Some of KnowledgeLeader's most popular audit programs are listed below. For a full list of available items, visit our Audit Programs content area.

INTERNAL CONTROLS AUDIT PROGRAM SAMPLES

Supply Chain Audit Work Program
This audit program focuses on the supply chain management process, including policies, organizational risks, process risks, major processes, cost-control and performance measures. Sample assessment questions include: Does your organization have a decentralized purchasing structure and process? Has your company had excessive internal or external growth in the past year? Does your organization carry inventory? 

Quality Assurance and Inspection Process Audit Work Program
The purpose of this work program is to provide the general steps used to perform a quality assurance audit. This document provides audit steps that include procedures for the review of materials receiving, subcontractor quality control, metrology and calibration, and quality assurance data. Audit steps include reviewing the appropriate regulations, reviewing selected contracts and subcontracts, and identifying clauses requiring quality assurance systems or programs.

IT INFRASTRUCTURE AUDIT PROGRAM SAMPLES

IT Asset Management Audit Work Program
This work program includes two samples that each cover a complete IT asset management diagnostic audit. Areas covered within these work programs include tactical alignment, stability and reliability, human capital, the IT asset management function, IT asset management processes and IT asset financial management.

Data Center Review Audit Work Program
This sample document contains two work programs that outline general steps organizations should take during a data center review audit to help determine whether information resources are protected against unauthorized access and environmental hazards. Sample steps in these programs include ensuring that vendor service personnel and visitors are supervised while in the data center and using a standard template to create the internal audit report.

FINANCE AUDIT PROGRAM SAMPLES

Treasury and Cash Management Audit Work Program
This document includes two sample treasury and cash management work programs that focus on adequacy of controls, overall efficiency and effectiveness of processes, and compliance with policies and procedures. Specific areas of review include wire transfers, investments, cash management, foreign exchange exposure, interest rate swaps and check issuance practices.

Pricing and Discounts Audit Work Program
This audit program can be used to conduct a thorough review of product pricing and to help assure that controls over pricing and discounts are effective. Pricing pressures associated with channel relationships can impact compliance with statutes designed to stem pricing abuses. Management and personnel should understand all processes for price changes.

CASH AND TREASURY AUDIT PROGRAM SAMPLES

Consumer Credit Lending Audit Work Program
This tool contains two work program samples that highlight general steps an organization should follow with respect to effective consumer credit lending. Sample steps include recalculating the consumer credit board delinquent report and tracing applicable figures to the previous month’s report, tracing applicable figures to the delinquent loan trial balance, and recalculating all the percentages and noting any discrepancies.

Procurement Internal Controls Audit Work Program
This sample audit work program reviews the internal controls in an organization’s procurement process. Sample questions to consider include: Are purchase orders based on authorized requisitions? Are purchase orders properly coded to identify the cost objective (direct, indirect or inventory)? Are purchase orders serially controlled and accounted for? Is the use of standardized purchase orders required? 

IT CONTROLS AUDIT PROGRAM SAMPLES

Application Audit Work Program
This tool includes three audit program samples that can be used by organizations to evaluate and improve business unit application controls. Sample work steps include conducting a planning meeting to discuss scope, approach and timing; determining the appropriate auditee contacts; and working with auditee contacts to determine the scope, approach and timing of the audit.

IT General Controls Audit Work Program
This tool contains four sample work programs that provide general steps an organization should consider when evaluating its IT general controls environment. Sample steps in these programs include obtaining a copy of the information security policy; confirming that the policy addresses user authentication, password complexity and system security; and confirming that the policy has been reviewed and approved by senior management.

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