International Site Visit Audit Work Program

This tool includes two sample audit programs that provide steps organizations can take when embarking upon an audit of an international office. 

Sample steps include: select a sample of software licenses, support and/or service contracts for review and ensure that the revenue recognition applied is consistent with company policy; select a sample of license and service contracts that originated prior to the period of review from the deferred revenue schedules; and obtain the accounts receivable subsidiary ledger and aging reports as of the end of the period under review and reconcile them to the general ledger.