This tool includes four audit program samples that can be used by organizations to evaluate and improve business unit application controls. Sample 1 focuses on a detailed audit process designed to ensure the integrity and security of application functionalities within your organization. This sample includes several critical steps, beginning with the planning phase where the audit team conducts a meeting to outline the scope, approach and timing of the audit. The fieldwork phase involves independent testing to assess the functionality, calculations and query integrity of the application.

Additionally, the sample outlines procedures for obtaining evidence of user administration controls, ensuring proper segregation of duties and validating password parameters. The final steps involve testing critical reports and queries used by management to reconcile Oracle data with the application. This comprehensive approach ensures that all aspects of the application are thoroughly reviewed and tested, providing assurance that the system operates securely and effectively, and identifying any areas that may require improvement or remediation.

Project work steps include:

• Validate the accuracy of any findings with process owners.    
• Clear the draft report with process owners.
• Finalize working paper documentation related to all work performed.
• Document and reference memos.