This document provides two sample audit work programs for the shipping and receiving process, focusing on the importance of identifying shipping and receiving process improvement opportunities.
Audit steps include: obtain a copy of the company’s shipping and receiving policies and procedures; review procedures prior to beginning fieldwork; draft any questions that may be asked during interviews and while processing mapping; obtain an understanding and evidence of the shipping/receiving process; review previous internal audit reports; follow up on any recommendations that are outstanding; document results within the body of the final report; etc.