The six work program samples included in this tool highlight detailed procedures to consider when facilitating a fixed assets audit. 

Sample procedures include obtaining and reviewing the results of the last fixed asset physical; preparing a workflow and/or narrative to document the fixed asset cycle, including an approval process, project overrun identifications, asset additions and project closures, asset disposals, asset transfers, and physical verification of assets; obtaining a fixed asset listing and verifying the existence of significant assets; vouching for supporting invoices, noting proper recording of amounts; and determining the process for the physical maintenance of production equipment.