Stock Option Review Audit Work Program

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This internal audit work program focuses on understanding and evaluating a company's stock option management process, performing tests, and investigating control weaknesses.

Project work steps include: Review existing policies and procedures for the stock option process; Interview to understand the process; Detail testing of option grants; Detail testing for option exercises; Detail testing for cancellations; and Check the last proxy statement to see if there were several late SEC beneficial ownership filings.

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