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Audit Planning - Internal Audit Work Program

Updated: Mar 21, 2020

An Audit Work Program forms the backbone of your review. It's what brings the assignment plan / scoping document, fieldwork, and observations all together. It is your central document, and as I like to say, forms your 'Golden Thread', showing everything you have done, and the eventual outcomes.

An Audit Program should link directly to the assignment plan / scoping document, but should provide more detail so that the reviewer can see exactly what was done against each scope area. In some ways, this should act as a checklist and way for the audit team to make sure key components and risk areas have been tested, however it should also have scope to change. As most people who have done an audit would be aware, new issues or areas for review will arise throughout an audit, and as such, an audit work program needs to be flexible enough to allow for this.

As such, this template will allow the audit team to document the key activities to be performed against each scope area, but also allow for new activities to be added as deemed appropriate. Furthermore, this template encourages auditors to be assigned to specific activities. This encourages ownership and accountability