The purpose of this work program is to provide the general steps used to perform a revenue forecasting audit. This document provides steps to review forecasting development/methodology and forecast execution. This sample also includes several questions which will help determine what controls exist to minimize risk, including: Who owns the forecast development and methodology process? How has the company built cross-functional discipline into its forecasting methodology? Is the forecast driven from a "bottom-up" or a "top-down" methodology, or a combination of both? How does senior management's future vision of long range markets and product lines influence the forecast?