International Site Visit Audit Work Program

When preparing for an on-site international audit, it is important to gain an understanding of the business and operations of the office under review, gain an understanding of the overall internal control environment and document the understanding and conclusions, and document conclusions as to key audit areas and approach.

This sample work program outlines procedures to be followed when embarking upon an audit of an international office. The steps indicated are suggestions and should be tailored to the individual circumstances. This plan is not intended to be all inclusive and should serve as a starting point for each international internal audit project.