The purpose of this sample work program is to outline the IT general controls to be tested, review the results of management’s testing, and document the procedures 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 general guide to understand the IT general controls program devlopment.