Our Shipping and Receiving Audit Work Program provides internal audit and risk professionals with a structured approach to evaluating the effectiveness, accuracy and control environment of shipping and receiving operations. Designed to support consistency, efficiency and risk mitigation, this tool helps organizations assess authorization, data integrity, inventory handling and compliance while identifying opportunities to strengthen operational performance and reduce errors across logistics processes.

It includes three samples that address different audit needs and maturity levels. Sample 1 presents a comprehensive, endtoend audit work program covering planning, process understanding, sampling, control evaluation and reporting. Sample 2 offers a detailed, executionfocused approach centered on receiving audits, shipment audits, and discrepancy resolution across systems. Sample 3 provides a controlbased questionnaire designed to assess segregation of duties, inventory safeguards, invoice processing, and preventive controls in shipping and receiving operations.

Audit steps include:

• Review known best practices and the internet.
• Obtain a copy of the company’s shipping and receiving policies and procedures.
• Observe the labeling and scanning process and note any deviations from the planned procedures.
• Document results directly on the tote/pallet system audit report and note if items picked were accurate, over, short, damaged or incorrect.