This audit work program will help you evaluate the effectiveness of your organization’s fraud prevention and detection compliance program. It provides a structured framework that can be used directly or transformed into questionnaires for management, facilitating a comprehensive understanding of the current fraud prevention and detection activities. The document emphasizes the importance of an ethical workplace culture that encourages employees to report potential issues, thereby helping to prevent major frauds. 

Additionally, it provides the means to assess compliance with corporate business conduct policies and the Sarbanes-Oxley Act through detailed testing of ethical business conduct forms. It also aids in evaluating management's understanding of the existence of specific process/account controls, their effectiveness and related supporting evidence. By leveraging this audit program, your organization can systematically scrutinize its processes, ensure adherence to relevant regulations, and foster a robust environment for reporting and addressing fraudulent activities.

The objectives of this audit are to:

• Determine the effectiveness of compliance with corporate business conduct policies.
• Ensure Sarbanes-Oxley Act compliance through detailed testing of ethical business conduct forms.
• Evaluate ethical business conduct forms for all employees, including executives and directors.
• Evaluate management’s understanding of the existence of specific process/account controls, assessment of control effectiveness and related supporting evidence.