Reputation risk associated with lack of social responsibility programs, instances of possible ethics violations, and other "red-flag" occurrences should be considered during annual audit planning. This sample audit work program aims to position the internal audit function to help identify social responsibility issues that an organization may not be adequately addressing and to assess controls around those programs.

This document can be used as a guide to understand and review the social responsibilities programs process. Organizations should continuously update and monitor the processes included in this document to ensure that they accurately reflect business operations.