This Travel and Expense Reporting Audit Work Program is an essential resource designed to enhance the efficiency and effectiveness of an organization's travel and expense reporting processes. By implementing this audit tool, you can ensure compliance with internal policies, mitigate the risk of fraudulent claims and streamline reimbursement procedures. This program promotes accountability among employees and fosters a culture of transparency. For businesses looking to optimize their financial controls and improve operational efficiency, this audit work program serves as an asset that can lead to significant cost savings and enhanced employee satisfaction.

This document includes two detailed samples of audit work programs that guide users through the auditing process. Sample 1 focuses on evaluating the review and approval mechanisms, assessing the adequacy of supporting documentation, and ensuring the overall efficiency of the reimbursement process. It provides step-by-step instructions for selecting individuals for testing and verifying that expenses are properly documented and justified. Sample 2 emphasizes understanding of the organization’s travel and expense policies through interviews and document reviews, followed by rigorous testing of selected expense reports. This approach ensures that all claims adhere to policy requirements, are appropriately approved and reflect legitimate business purposes. Each sample equips auditors with the necessary methodologies to conduct thorough evaluations, making this tool indispensable for organizations aiming to enhance their travel and expense management practices.

Audit work steps include:

• Ensure that personal expenditures are not charged to the corporate account.
• Validate the accuracy of the report with the auditee.
• Obtain T&E authorization and/or approval levels and dollar limits.
• Document any process performance issues or problems that are identified.