The audit program establishes the procedures necessary to complete an efficient and effective audit. It includes a detailed plan of the work to be performed as well as the steps required to achieve the audit objectives. There should be sufficient detail for less experienced staff to perform the steps however it should not be overly detailed whereby it might cause auditors to execute steps routinely and override their judgment.

A well designed audit program provides an outline of the work to be performed encouraging a thorough understanding of the unit audited. It acts as a guide for assigning work and thereby controlling the project from beginning to end. It creates documentation and evidence that the work was completed. It assists management review to ensure quality. It assures management that all risk areas were adequately addressed.

Areas that should be covered by the audit program include the audit objectives, test procedures, sample size, sample selection, time period, reports for sample selections, reports and documents subject for review as well as attributes for testing.

The program should be prepared before the beginning of the fieldwork and approved by the CAE or other audit management. Audit programs are not set in stone and therefore modified during the course of the audit depending on test results or new information obtained. However any changes to the audit program or procedures should be reviewed and approved by the CAE or other appropriate audit management.

AuditNet created an audit program clearinghouse to provide ideas and approaches on audit procedures for all audit areas. These audit programs, checklists, questionnaires and matrices templates should be reviewed to determine applicability to your particular audit objectives. Do not assume that they are "plug and play." By design they should be modified to meet the needs of your individual project. AuditNet makes no warranties as to the applicability of these programs to your specific organization. The content is subject to change and all programs may not be available online. Some may be available by request only and others may have been removed at the request of the contributor.

Resources for Developing Audit Programs