This sample audit work program focuses on auditing computer operations. It concentrates on the IT general controls around computer operations to be tested, reviews the results of management’s testing, and documents the procedures used to test each control. This specific review focuses on program development. In this sample, the procedures to be performed to conclude on the operating effectiveness of the controls identified should be documented. For all controls that are tested at an interim date, the procedures performed to roll-forward the interim testing to period end should be listed.
This document can be used as a guide to understand the IT general controls program development.