ABSTRACT

The audit program defines what the auditors are going to review. In many respects it serves as a roadmap, showing auditors how to navigate the engagement, and a fence, keeping auditors within the stated objectives. The image of the roadmap is important, so auditors move throughout the audit with a sense of purpose, examining relevant risks and controls. Conversely, the idea of a fence is equally important because without constraints auditors are likely to wander away from their intended purpose and suffer from scope creep.