Application Controls Audit Work Program

This tool contains two sample work programs that provide general steps organizations should take when auditing financial end-user-developed spreadsheets and other applications.

Sample steps in these programs include: Obtain a copy of the spreadsheet/end-user developed application inventory; obtain a copy of the company’s policy regarding end-user-developed applications and spreadsheets used for financial reporting purposes; determine the nature of the applications from the inventory; and verify that the policy appropriately covers how to prevent unauthorized changes.