This document provides two sample audit work programs for reviewing the expenditure cycle, with one leveraging computer assisted auditing techniques (CAATs) in the audit process. They both look at expenditure cycle activities such as purchasing, accounts payable, travel and entertainment charges, and payroll. Questions to consider during this audit include: Are cash disbursement transactions reliably processed and reported? Does the company work with suppliers to establish mutually agreeable practices? Is there a mechanism in place to promote ethical supplier relationships? Does the company develop, apply and monitor supplier performance ratings?