Entity-Level Controls Audit Work Program

This tool includes two sample audit programs that provide steps organizations can take to perform an entity-level controls audit.

Sample work steps include: obtain the policy on handling accounting- and audit-related complaints and verify that it contains procedures for the collection and handling of ethics complaints, select a sample of employees hired in the last year, verify that a copy of the employee's job description is filed in their personnel file, review organization charts for accounting personnel, and verify that there have been no long-term vacancies or that tasks from vacancies have been re-assigned to other staff.