Audit Program

Checklist for Compliance With "The Standards"

Key Issues:

Develop and record work programs to achieve the objectives

Establish procedures for identifying, analyzing, evaluating, and recording information

Approved before work

Any adjustments approved promptly

Consulting audit programs may vary in form and content

Depends upon nature of the engagement

Checklist:

During planning, document in audit/work program

Procedures for collecting, analyzing, interpreting, and documenting information

Select in advance, testing and sampling techniques

Objectives of the engagement

Scope

Degree, nature and extent of testing required

Technical aspects, risks, processes, and transactions that should be examined

Determine and document reporting procedures

Determine period covered and estimated completion dates

Consulting engagement audit programs

May vary in form and content depending upon nature of engagement

Document terms, understandings, deliverables, and other key factors

Understanding about the objectives

Scope of work to ensure

Professionalism

Integrity

Credibility

Reputation

Design objectives to meet the needs of management

Document

Objectives

Scope

Methodology to be used in satisfying the objectives

Format for communicating the results

Monitor the results as agreed upon with the client

Applicable Standards:

IIA International Standards for the Professional Practice of Internal Auditing, #2200

Other Resources/References:

Audit Programs - IT

Additional Resources available to YourIAM subscribers (OSHA Controls Evaluation, Healthcare, etc.)