About this template
This template can leverage off the work performed in the budgeting workpaper. The Work Program acts as the ‘golden link’, ensuring that the objectives of the Scope are adequately addressed through the various testing workpapers.
The template encourages accountability, assigning team members to specific workpapers. Furthermore, the template also links any observations in the report to specific observations within the testing workpapers. Overall, the reviewer of the audit file should be able to link the Scoping document to the Work Program, then follow all the observations within the working papers to the final observation included in the report.
Why use this template
The template will help ensure that all the objectives of the review are met, with any subsequent observations identified through testing included in the report, or dismissed (as appropriate). The template has been designed to ensure that auditors are held accountable for their work, whilst also allowing for transparency, as the review can easily see what work was performed, by who, and what the outcome was. This will also help any future auditors completing the same or similar audit topics.
When to use this template
This template should be populated alongside the Team Planning workpaper, the Scope / Terms of Reference document and the budgeting template.
Things to be careful about
This template can be quite detailed. This template may not suit your way of working or the review, and as such, should be amended accordingly.
