Gain insights into the methodology for awarding labor contracts and evaluate third-party contractor internal controls with this sample work program.

Audit steps include:

• Obtain an understanding of the company’s methodology for awarding labor contracts
• Verify that labor contracts are awarded based on competitive bids or another appropriate basis
• Evaluate the overall efficiency and effectiveness of third-party contractor internal controls, related procedures and management reporting
• Identify opportunities to improve processes and practices and share related recommendations
• Review accounts payable records to analyze dollars spent on temporary employee workforce
• Obtain a complete list of temporary employees placed at the company