This sample audit program provides general steps organizations should follow when reviewing returned checks.

Sample steps in this audit program include discussing the nature and scope of the audit with key company personnel; discussing timing with key management; scheduling timing with the auditee; finalizing the audit program; scheduling staffing as appropriate; creating summary scorecards for each process reviewed; using the standard report template; creating the internal audit report, including a compilation of findings resulting from the work performed; and holding closing meetings with key company management to review draft internal audit reports and findings.