This Foreign Corrupt Practices Act (FCPA) Audit Work Program provides the necessary steps for evaluating a company's internal controls, policies and procedures related to the FCPA. It includes detailed audit steps such as identifying payments to government officials, reviewing financial statements of foreign entities, and ensuring proper documentation and authorization of transactions. The program emphasizes the importance of maintaining accurate records, segregation of duties, and adequate training for employees on FCPA requirements.

By following this work program, you can identify potential risks and inefficiencies, conduct thorough compliance tests, and provide recommendations for improving internal controls and processes. This ensures that companies adhere to legal standards and avoid penalties associated with FCPA violations, thereby supporting the integrity and transparency of their financial practices.

Audit steps include:

• Develop a project plan and determine the project scope.
• Coordinate meetings with relevant client personnel.
• Review the audit follow-up file and determine if there is any follow-up from previous audits that need to be done concurrently with this assignment.
• Obtain an organization chart and identify key personnel.