This sample audit program reviews an application that handles transactions related to leasing and renting commercial property. The planning process includes steps such as working with the auditee contact(s) to determine the scope, approach and timing of the audit, and completing a scope memo describing the audit scope and approach to be issued and discussed with management. Fieldwork includes performing independent testing, obtaining evidence of user administration controls, reviewing process integrity, and performing independent testing of the critical FMLP reports/queries.

This document can be used as a general guide to understand and review these processes.