Third-Party Labor Contractor Audit Work Program

Third-party labor is often an important part of operations, especially during times of expansion. Objectives of this sample work program include: obtaining an understanding of the company’s methodology for awarding labor contracts; verifying that labor contracts are awarded based upon competitive bids or other appropriate basis; evaluating overall efficiency and effectiveness of third-party contractor internal controls, related procedures and management reporting; and identify opportunities to improve processes and practices and share related recommendations.

This document can be used as a general guide to understand and review the third-party labor contractor audit work program.