The purpose of this sample audit work program is to outline the information technology general controls (ITGC) to be tested, review the results of management’s testing, and document the procedures to test each control. This specific review focuses on program changes and documents the procedures to be performed in order to conclude on the operating effectiveness of the identified controls.
This document can be used as a general guide to understand and review this process. Organizations should continuously update and monitor the processes included in this document to ensure that it reflects business operations.
Access to Programs and Data Audit Work Program
Application Controls Audit Work Program
Checklists & Questionnaires