Direct Charges Audit Work Program

Subscriber Content
Screenshot of the first page of Direct Charges 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.

Free Trial

Sign up for a free, no-obligation trial to start exploring our timesaving, valuable resources.