Focus on the importance of identifying shipping and receiving process improvement opportunities with the three sample audit work programs in this document. 

Audit steps include: 

• Obtain a copy of the company’s shipping and receiving policies and procedures

• Review procedures prior to beginning fieldwork

• Draft any questions that may be asked during interviews and while processing mapping

• Obtain an understanding and evidence of the shipping/receiving process

• Review previous internal audit reports

• Follow up on any recommendations that are outstanding

• Document results within the body of the final report