Audit programs are a key component of the audit planning process. KnowledgeLeader's customizable audit program templates guide auditors planning the objectives, scope and timeline for a wide variety of audits. These audit program samples also include audit steps/procedures and test plans.
We offer over 200 sample audit programs that offer a wide range of support. Some of KnowledgeLeader's most popular audit programs are listed below. For a full list of available items, visit our Audit Programs content area.
CASH AND TREASURY AUDIT PROGRAM SAMPLES
Treasury and Cash Management Audit Work Program
This document includes two sample treasury and cash management work programs that focus on adequacy of controls, overall efficiency and effectiveness of processes, and compliance with policies and procedures. Specific areas of review include wire transfers, investments, cash management, foreign exchange exposure, interest rate swaps and check issuance practices.
Procurement Internal Controls Audit Work Program
This sample audit work program reviews the internal controls in an organization’s procurement process. Sample questions to consider include: Are purchase orders based on authorized requisitions? Are purchase orders properly coded to identify the cost objective (direct, indirect or inventory)? Are purchase orders serially controlled and accounted for?
REVENUE AUDIT PROGRAM SAMPLES
Budgeting Process Audit Work Program
The budgeting process is a systematic management tool to express future operational plans for the allocation of resources toward achieving strategic goals. Practically speaking, the budget is a vehicle for communicating plans throughout the organization in an orderly manner. The purpose of this sample work program is to evaluate the overall process for planning and completing budgeting, to determine the effectiveness of compliance with corporate policies and procedures, and to ensure that the budget process is operating as planned.
Pricing and Discounts Audit Work Program
This audit program can be used to conduct a thorough review of product pricing and to help assure that controls over pricing and discounts are effective. Pricing pressures associated with channel relationships can impact compliance with statutes designed to stem pricing abuses. Management and personnel should understand all processes for price changes, including authorization, communication of updates, and uses of only authorized prices and related customer discounts.
IT INFRASTRUCTURE AUDIT PROGRAM SAMPLES
Data Center Review Audit Work Program
This sample document contains two work programs that outline general steps organizations should take during a data center review audit to help determine whether information resources are protected against unauthorized access and environmental hazards. Sample steps in these programs include ensuring that vendor service personnel and visitors are supervised while in the data center and using a standard template to create the internal audit report.
IT Asset Management Audit Work Program
This work program includes two samples that each cover a complete IT asset management diagnostic audit. Areas covered within these work programs include tactical alignment, stability and reliability, human capital, the IT asset management function, IT asset management processes and IT asset financial management. Audit steps include discussing the goals of the asset management group about the IT organization's strategy and discussing the existence of a central asset repository.
AUDIT TESTING AUDIT PROGRAM SAMPLES
Advertising and Promotion Audit Work Program
In this work program sample, we provide general best-practice steps for the advertising and promotion audit process. Sample steps include developing an understanding of the promotion and ad process, related budget measurements, and interfaces; reviewing product ad and promo policies and procedures; and meeting with the advertising management team to discuss the overall strategy, directives and scope of programs.
Facilities Management Audit Work Program
The purpose of this audit work program is to provide the general steps used to perform a facilities management audit. This document provides guidance on reviewing facilities management best practices, understanding essential processes, and obtaining information regarding the cost of facilities maintenance. Audit steps include reviewing known best practices and the internet, developing a project plan and determining the scope, and setting a budget.
ACCOUNTING/FINANCE AUDIT PROGRAM SAMPLES
Capital Expenditure Audit Work Program
This tool includes three sample audit programs that provide steps organizations can take to conduct a capital expenditure audit. Sample procedures include linking capital project risks to company objectives, initiatives and history; rating capital project risks based on significance and likelihood; determining capital project risks appetite and related risk responses; and evaluating inherent and residual capital project-risk levels.
Fraud Prevention Process: Debit and Credit Card Transactions Audit Work Program
This audit work program identifies and evaluates the effectiveness of a debit and credit card service provider’s fraud prevention process. It views the reports utilized to monitor fraudulent activities involving debit and credit cards and system settings intended to identify potentially fraudulent transactions.