This audit program sample covers several cost estimation areas, including bids, labor/material cost, engineering, other allocations, and change orders.

In addition, this sample also covers several planning steps, including: understanding expectations and planning the review with the internal audit team; understanding and documenting the process; obtaining and reviewing written and "desktop" policies and procedures and organization charts for each area; gaining an overall understanding of the organizational structure, scope of activities, and roles and responsibilities of personnel; and coordinating meetings with key process personnel.