Direct Charges Audit Work Program

This sample audit work program provides steps to review the direct charges process, including investigating the build-up of direct charge transactions (debits) in the direct charge clearing account.

The objectives of this audit work program include: reviewing the processes in accounts payable (AP), billing, field office locations and financial reporting as they relate to the direct charge process; understanding and document procedures in place at the field offices and shared services center relating to the processing, payment, billing and reconciliation of direct charges; and evaluating the control environment within the direct charge process.