This sample work program focuses on the high-level assessment and validation of key controls in place for the travel agent commissions process.

Risks addressed include: inadequate or inappropriate policies and processes are in place to facilitate the effective monitoring of travel agent commission payments; contracts may not be in place with key travel agents, resulting in potential legal exposure or challenges; commissions may be paid to invalid travel agents; inaccurate invoices may be processed; travel agent commission invoices may reflect incorrect prices or quantities; and unauthorized adjustments to travel agent creditor balances may be posted.