How to Build an Audit Work Program

Convert audit objectives into focused, evidence-producing procedures — linking each objective to its risk, evidence source, coverage and sampling logic, owner and expected workpaper output.

Download PDF Preview Browse More Resources

What you'll find inside

Why a well-built work program matters and the outcome to aim for
A six-step approach from listing objectives and risks to reviewing the program for duplication, gaps and low-value procedures
How to define the question each procedure must answer and set population, coverage and sampling logic
An auditor prompt and a quality check to test whether your evidence supports the conclusion
Worked example: a procedure testing whether vendor bank changes are authorized and independently verified
Quick reference with practical reminders and a five-question mini self-check

Best for

Internal Auditors
Senior Internal Auditors
Audit Managers
New Internal Auditors

Resource information

Format:: PDF
Pages:: 6
Price:: Free
Registration:: Not required

Related Internal Audit Resources

TemplateAudit Planning

Audit Work Program Template

Convert audit objectives and risks into clear, reviewable procedures, recording the expected control, procedure steps, population or sample, evidence expected, results and reviewer clearance.

PDF • 6 Pages • Free

Download PDF View Resource

ToolAudit Planning

Audit Objective Builder Tool

Turn a vague request such as “review procurement” into clear, testable, outcome-focused audit objectives linked to a specific risk and clear criteria.

PDF • 6 Pages • Free

Download PDF View Resource

ToolInternal Controls

Control Test Method Selector

Choose the strongest practical test method — inquiry, inspection, observation, reperformance or data analytics — for each control and assertion.

PDF • 6 Pages • Free

Download PDF View Resource

GuideAudit Planning

How to Plan a Risk-Based Internal Audit

A six-step approach for moving from business objectives and risks to a focused, defensible audit plan — with clear objectives, scope, evidence and agreed boundaries.

PDF • 6 Pages • Free

Download PDF View Resource

Continue Learning

BooksPractical books for internal auditors Learning HubCourses you can apply tomorrow Other ResourcesBrowse the full free library