This tool contains two guides that outline sample work program fieldwork and administrative steps for a typical audit procedure.

Sample steps include: collect and review policies, procedures, organizational charts and other background information; conduct interviews to obtain a detailed understanding of the process; identify key risk and control points in the process map; consider preparing more detailed process maps for the critical processes in the audit area; consider potential risks in the audit area; determine the sources of business risks identified; and modify tests to evaluate the process risk areas.