IIA-MCP Server

--- title: "Internal Audit Program Template" url: "https://www.theiia.org/en/resources/templates/" category: "templates" last_updated: "2024-07-15T12:00:00Z" scraped_at: "2024-07-15T12:00:00Z" --- # Internal Audit Program Template ## Engagement Information | Field | Details | |-------|---------| | **Engagement Title** | [Enter specific engagement name] | | **Engagement Number** | [Unique identifier] | | **Audit Universe Reference** | [Link to audit universe] | | **Audit Period** | [Start date] to [End date] | | **Lead Auditor** | [Name and contact] | | **Audit Team** | [Team member names and roles] | | **Engagement Type** | [ ] Assurance [ ] Consulting [ ] Investigation | ## Engagement Objectives ### Primary Objectives 1. [Objective 1 - linked to specific risks or controls] 2. [Objective 2 - measurable and achievable] 3. [Objective 3 - aligned with organizational goals] ### Success Criteria - [Specific criteria for determining engagement success] - [Measurable outcomes and deliverables] - [Stakeholder satisfaction measures] ## Scope and Approach ### Scope Definition - **Included**: [Specific areas, processes, systems, time periods] - **Excluded**: [Areas specifically not covered and rationale] - **Geographic Coverage**: [Locations included in scope] - **Time Period**: [Specific dates or periods under review] ### Audit Approach - **Methodology**: [Risk-based, controls-based, substantive, etc.] - **Testing Strategy**: [ ] Statistical sampling [ ] Judgmental sampling [ ] 100% population - **Technology Tools**: [Audit software, data analytics tools, etc.] - **Coordination**: [Other auditors, external parties, management] ## Risk Assessment ### Key Risks Identified | Risk | Impact | Likelihood | Risk Level | Audit Response | |------|--------|------------|------------|----------------| | [Risk 1] | [High/Med/Low] | [High/Med/Low] | [High/Med/Low] | [Testing approach] | | [Risk 2] | [High/Med/Low] | [High/Med/Low] | [High/Med/Low] | [Testing approach] | | [Risk 3] | [High/Med/Low] | [High/Med/Low] | [High/Med/Low] | [Testing approach] | ### Risk Response Strategy - **High Risk Areas**: [Intensive testing, multiple procedures] - **Medium Risk Areas**: [Standard testing procedures] - **Low Risk Areas**: [Limited testing, analytical review] ## Detailed Audit Procedures ### Section 1: [Process/Control Area Name] **Objective**: [Specific objective for this section] | Step | Procedure | Evidence Required | Sample Size | Performed By | Date | W/P Ref | |------|-----------|------------------|-------------|--------------|------|---------| | 1.1 | [Detailed procedure description] | [Type of evidence needed] | [Number/percentage] | [Initials] | [Date] | [Reference] | | 1.2 | [Detailed procedure description] | [Type of evidence needed] | [Number/percentage] | [Initials] | [Date] | [Reference] | | 1.3 | [Detailed procedure description] | [Type of evidence needed] | [Number/percentage] | [Initials] | [Date] | [Reference] | ### Section 2: [Process/Control Area Name] **Objective**: [Specific objective for this section] | Step | Procedure | Evidence Required | Sample Size | Performed By | Date | W/P Ref | |------|-----------|------------------|-------------|--------------|------|---------| | 2.1 | [Detailed procedure description] | [Type of evidence needed] | [Number/percentage] | [Initials] | [Date] | [Reference] | | 2.2 | [Detailed procedure description] | [Type of evidence needed] | [Number/percentage] | [Initials] | [Date] | [Reference] | | 2.3 | [Detailed procedure description] | [Type of evidence needed] | [Number/percentage] | [Initials] | [Date] | [Reference] | ### Section 3: [Process/Control Area Name] **Objective**: [Specific objective for this section] | Step | Procedure | Evidence Required | Sample Size | Performed By | Date | W/P Ref | |------|-----------|------------------|-------------|--------------|------|---------| | 3.1 | [Detailed procedure description] | [Type of evidence needed] | [Number/percentage] | [Initials] | [Date] | [Reference] | | 3.2 | [Detailed procedure description] | [Type of evidence needed] | [Number/percentage] | [Initials] | [Date] | [Reference] | | 3.3 | [Detailed procedure description] | [Type of evidence needed] | [Number/percentage] | [Initials] | [Date] | [Reference] | ## Data Analytics Procedures ### Analytics Planned 1. **[Analytics Name]** - **Purpose**: [What the analytics will accomplish] - **Data Source**: [System or file source] - **Analysis Type**: [Trend, exception, comparison, etc.] - **Expected Outcome**: [What results indicate] 2. **[Analytics Name]** - **Purpose**: [What the analytics will accomplish] - **Data Source**: [System or file source] - **Analysis Type**: [Trend, exception, comparison, etc.] - **Expected Outcome**: [What results indicate] ### Data Requirements - **Data Sources**: [List all required data sources] - **Data Reliability**: [Assessment of data quality and completeness] - **Data Security**: [Protection measures for sensitive data] - **Retention Period**: [How long data will be retained] ## Resource Requirements ### Personnel - **Lead Auditor**: [Hours allocated] - **Senior Auditor**: [Hours allocated] - **Staff Auditor**: [Hours allocated] - **IT Auditor**: [Hours allocated if needed] - **Subject Matter Expert**: [Hours allocated if needed] ### Technology and Tools - [ ] Audit management software - [ ] Data analytics tools - [ ] Specialized testing software - [ ] Other tools: [Specify] ### External Resources - [ ] External specialists required - [ ] Legal counsel consultation - [ ] Technical experts - [ ] Other: [Specify] ## Timeline and Milestones | Milestone | Target Date | Responsible Party | Status | |-----------|-------------|------------------|--------| | Fieldwork Start | [Date] | [Name] | [ ] Complete [ ] In Progress [ ] Not Started | | Data Collection Complete | [Date] | [Name] | [ ] Complete [ ] In Progress [ ] Not Started | | Testing Complete | [Date] | [Name] | [ ] Complete [ ] In Progress [ ] Not Started | | Draft Report | [Date] | [Name] | [ ] Complete [ ] In Progress [ ] Not Started | | Management Response | [Date] | [Management] | [ ] Complete [ ] In Progress [ ] Not Started | | Final Report | [Date] | [Name] | [ ] Complete [ ] In Progress [ ] Not Started | ## Communication Plan ### Stakeholder Communication - **Opening Meeting**: [Date, attendees, purpose] - **Status Updates**: [Frequency, format, recipients] - **Closing Meeting**: [Date, attendees, purpose] - **Report Distribution**: [Recipients, timing, format] ### Escalation Procedures - **Immediate Issues**: [Contact person, escalation criteria] - **Significant Findings**: [Reporting protocol, timing] - **Resource Issues**: [Resolution process, authority] ## Quality Assurance ### Review Requirements - [ ] Workpaper review by senior auditor - [ ] Program review by audit manager - [ ] Quality control review (if required) - [ ] Technical review (if specialized area) ### Quality Standards - **Workpaper Standards**: [Reference to organization standards] - **Evidence Standards**: [Sufficiency, relevance, reliability] - **Documentation Standards**: [Completeness, clarity, support] ## Approval and Authorization | Role | Name | Signature | Date | |------|------|-----------|------| | **Prepared By** | [Auditor Name] | | [Date] | | **Reviewed By** | [Senior/Manager] | | [Date] | | **Approved By** | [CAE/Manager] | | [Date] | ## Program Modifications ### Change Log | Date | Change Description | Reason | Approved By | |------|-------------------|--------|-------------| | [Date] | [Description of change] | [Reason for change] | [Name] | | [Date] | [Description of change] | [Reason for change] | [Name] | ### Amendment Process 1. **Identify Need**: [Process for identifying need for changes] 2. **Document Change**: [Requirements for documenting modifications] 3. **Obtain Approval**: [Authorization requirements] 4. **Communicate**: [How changes are communicated to team] --- ## Standard References This template supports compliance with: - **Standard 2200**: Engagement Planning - **Standard 2210**: Engagement Objectives - **Standard 2220**: Engagement Scope - **Standard 2230**: Engagement Resource Allocation - **Standard 2240**: Engagement Work Program ## Usage Notes 1. **Customization**: Adapt this template to specific engagement needs 2. **Documentation**: Ensure all sections are completed before fieldwork 3. **Updates**: Modify program as needed during engagement 4. **Retention**: Follow organization's workpaper retention policies 5. **Quality**: Review program for completeness and alignment with objectives For additional templates and resources, visit the [IIA Standards Knowledge Center](https://www.theiia.org/en/standards/2024-standards/standards-knowledge-center/).