Audit Manual
Work Program Guidelines
A work program is a list of steps to be performed in the course of the engagement to obtain sufficient, competent evidence that will serve as the basis for the conclusions made in the final report. The work program is prepared in the planning phase of each engagement prior to commencement of fieldwork and modified, as appropriate, during the course of the engagement. The work program should document the procedures for collecting, analyzing, interpreting, and documenting information to satisfy the objectives of the engagement.
The Engagement Manager (as the Director of Audit’s designee) should approve the work program prior to the commencement of fieldwork.