The purpose of this sample audit work program is to understand and evaluate the freight management process, which includes reviewing process performance measures, process effectiveness and efficiency, and contract terms and management. 

The document provides detailed steps for data gathering, analysis and testing to confirm problem areas and identify potential cost savings. It also advises on developing recommendations and summarizing results, followed by report preparation and communication of results. In essence, this work program is a valuable tool for organizations aiming to improve their freight management control environment, process performance, contract terms, and overall management and cost savings.

The following audit objectives are covered in this sample:

• Understand and evaluate freight management processes.
• Validate process performance measures.
• Identify and source root causes of process deficiencies, bottlenecks and excessive freight charges.
• Assure process effectiveness and efficiency.