The purpose of this sample audit work program—focused on access to programs and data—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. It aims to ensure that access to critical programs and data is appropriately managed, thereby safeguarding financial reporting integrity. It also outlines specific audit objectives, procedures and methodologies for testing controls that govern access, ensuring compliance with relevant auditing standards.

This work program is structured to guide you through various phases of the audit process, from planning to report issuance. It emphasizes the importance of documenting procedures and findings, enabling organizations to assess management's evaluation of control effectiveness critically. By utilizing this tool, organizations can enhance their audit processes and strengthen their internal controls related to information security and access management. With the included samples, you gain practical insights into implementing the outlined procedures effectively.

Key Takeaways:

• Structured Framework: A clear roadmap for assessing IT general controls related to access is provided.
• Comprehensive Procedures: Specific steps for testing control effectiveness are outlined, ensuring thorough evaluations.
• Documentation Emphasis: The importance of proper documentation in supporting audit findings is highlighted.
• Customizable Samples: Practical templates are offered to streamline the audit process and enhance compliance.