The Work Program Phase is the bridge between the Planning and actually doing the Field Work. In this phase, you will develop a work program in which you identify time, staff, and materials necessary to carry out that work program. A Gantt chart, similar to the one illustrated on page 113 of the Reider text, may be used, or any other similar schedule showing the allocation of audit team resources. In the real world, these schedules are used in all audits. They aid in the audit team’s understanding of expectations, as well as the client’s understanding of work to be performed for the company.WORK PROGRAM WORK STEPS
After deciding on the functions to be included in the operational review, the next step is to develop the work steps to be performed for each of those areas identified as significant in the planning phase. To help in developing these work steps, the reviewer needs to be aware of some of the more common techniques that can be used in the performance of the operational review in the field work phase, such as:
•Review of existing documentation, such as policy and procedures manuals
•Preparation of organization charts and related functional job descriptions
•Analysis of personnel policies and procedures related to hiring, orientation, training, evaluation, promotion, and firing.
•Analysis of organizational policies and related systems and procedures—both administrative and operational
•Interviews with management and operations personnel
•Systems flowcharts, showing the processes of a functional area
•Layout flow diagrams, showing the physical layout of a work area and its related work flow
•Ratio, change, and trend analysis
•Questionnaires, for use by the reviewer or client’s personnel
•Surveys, by phone or in written form, for customers, vendors, and so on to respond to
•Questions within the review work program
•Review of transactions, in which the different types of normal and abnormal transactions are considered
•Review of operations by techniques such as observation, work measurement, time studies, and work performance forms or logs
•Analysis of results
•Review and analysis of management information system and related reports
•Compliance reviews, as to compliance with laws, regulations, policies, procedures, goals, objectives, and so on
•Use of computer processing; using computer auditing “through the computer” techniques or review and analysis of computer-produced information
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