Refine the processes, controls and efficiency of your organization’s sales commission system with this sample audit program, which identifies areas for improvement and provides recommendations to enhance the system's robustness. 

This document investigates the commission calculation and payment processes, ensuring they adhere to company policies and procedures. It also benchmarks the company's practices against leading standards and identifies issues in the current system, such as inefficiencies, lack of documented policies and opportunities for enhancing control measures.

Additionally, it provides a detailed discussion of these issues alongside a management implementation plan to address them. It also acknowledges the input and assistance of various company personnel participating in the review process. This document is instrumental for organizations aiming to optimize their sales commission processes, improve internal controls, and ultimately drive sales performance.

Best practices include:

• Offer compensation plans that provide a stable base with variables linked to performance.
• Establish compensation plans that are equitable and competitive.
• Incorporate a review of adjustments to revenue within the commission calculation process.
• Establish an incentive compensation expense, accrual, forecast and budgeting process.