Audit Work Program Template

A work program turns audit objectives and risks into clear, reviewable procedures. When it is missing or vague, team members test different things in different ways and reviewers cannot trace how a conclusion was reached.

Use this template once objectives and key risks are agreed. The header records engagement, workstream, auditor, reviewer, start date and target completion. Part 1 links each audit objective to the risk addressed and the expected control or practice, then sets out procedure design: procedure steps, population or sample, and evidence expected. Part 2 is the execution record, showing who performed the work, when, and the result. A working table tracks each item with owner, due date, status and notes or evidence references.

The worked example uses a travel audit: the objective is to determine whether travel claims comply with policy, and the procedure analyzes all claims above the policy limit and tests supporting approval and evidence. The template's guidance asks you to write for the next reviewer, separate facts from management explanation and auditor judgment, and reference evidence rather than pasting it in. The completion page provides a final quality check, sign-off and a place to record outstanding follow-up.