This sample Cash Accounts Audit Work Program serves as a detailed blueprint for conducting thorough audits of cash accounts within an organization. It outlines structured procedures and checklists designed to verify the existence and accuracy of cash balances and transactions, ensuring they are recorded and managed according to established financial standards and internal controls. 

This audit work program is particularly useful for audit teams in assessing the effectiveness of internal controls over cash handling and in ensuring compliance with regulatory requirements. By following the outlined steps, auditors can identify discrepancies and areas of risk, providing valuable insights that help organizations enhance their financial procedures and governance. This document also facilitates a systematic approach to auditing, from planning through reporting, making it an essential tool for auditors aiming to uphold financial accuracy and transparency across business operations.

Sample audit steps include:

• Trace the book balance on the reconciliation form to the balance per the general ledger.
• Compare the bank balance on the reconciliation form to the bank statement.
• Test the mathematical accuracy of the reconciliation.
• Review and obtain explanations for unusual reconciling items.