Audit Program Overview and Types
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ScribdTranslationsAudit Program Overview and Types
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ScribdTranslationsNATIONAL TECHNOLOGICAL INSTITUTE OF MEXICO TECHNOLOGICAL INSTITUTE OF
IZTAPALAPA II
MEMBERS.
NERI GONZÁLEZ JESÚS ANTONIO
SALAS HILARIO ABRAHAM
SANDOVAL GUTIÉRREZ BELÉN
2.3 AUDIT PROGRAM
2.3.1 CONCEPT, TYPES AND STRUCTURE
MATERIAL
ADMINISTRATIVE AUDIT
PROFESSOR.
MONICA MONTAÑEZ CRUZ
PERIOD.
SEPTEMBER 2020 TO JANUARY 2020
2.3 AUDIT PROGRAM
An audit program, also called an audit plan, is an action plan that documents what
procedures an auditor will follow to validate that an organization complies with regulations
compliance.
Objectives of audit programs
When developing an audit program,the internal auditor and his associated audit teammust
start by outlining the objectives, goals, and responsibilities of the audit.
The objectives of the audit program help in the direct planning of the audit report and are
are based on the company's exclusive policies, procedures, and guidelines. These objectives may
to relate to and describe how auditors will maintain efficiency, professionalism, and a code
specific behavior during the audit procedure.
Preparation of an audit program
The details of the audit program are specific to individual organizations based on
of their unique needs,but the preparation of the audit planwill consider the deadlines
relevant regulations of the audit, the personnel requirements, and the reporting structure, and the
general objectives. In particular, these objectives will consider how the company will maintain the
compliance through risk assessment and management procedures. The
The audit program must also include a schedule that details when the audits should take place.
specific aspects of the audit program and how they should be prioritized.
PROCEDIMIENTOS
Types of audit programs
General programs
They are those that are limited to a generic statement of the audit procedures that must be
apply, mentioning the specific objectives in each case.
Detailed programs
They are those in which the practical way of applying the is described in great detail.
audit procedures. Taking into account the relationship they have with a specific job,
audit programs are classified into:
Standard programs, and
2. Specific programs
Standard programs
They are those in which the audit procedures to be followed are stated, in cases or situations.
applicable to a considerable number of companies or to all of those that make up the majority of the clientele
of an office.
Specific programs
They are those who prepare or formulate specifically for each particular situation.
Some authors point out that audit programs are of two types: predetermined and
progressive. The default program is a detailed list of the audit procedures that
is prepared before its initiation and whose procedures are attempted to be followed as strictly as possible.
possible, through the entire review.
The type of progressive program consists of starting from a general project of the main
phases of the review, the details of the work are left to be filled in as it progresses.
Whatever program the auditor uses, they must always be prepared to modify it if
in the course of his work he considers it necessary, for the audit to be developed in such a way that its
result allows you to express your opinion on the financial statements you examine.
References
[Link]
htps://[Link] of Audi Programtaudi plan of actiontoria
htps://[Link]/r84qinny-2o2/23-programa-de-auditoria/