This sample work program provides steps to perform a quarterly assessment of management’s monitoring of company-level controls. Specific objectives of this work program include: assessing management’s progress with the implementation of action plans, providing management with an internal audit framework to use on an ongoing basis, and evaluating whether those controls are operating as designed.
Project work steps include: conduct a planning meeting to discuss scope, approach and timing; determine the appropriate auditee contacts; and prepare planning memorandum and distribute to the appropriate auditee personnel.
Entity-Level Controls Assessment Report
Checklists & Questionnaires
Entity-Level Controls Fraud Questionnaire