It is the formal document that the auditor uses as a methodological guide in the performance of his tasks.
The program indicates the description of activities to be carried out according to an order and logic, and within a certain period.
In carrying out an administrative audit as a professional activity, it is essential to design a work program in which the sequence of actions to be carried out is systematically based on a generalized or detailed description.
Structure…
Formal elements that make up the work program:
- Identification Objective Procedures Personnel involved Calendaring activities
ID…
Indicates the generalities of the program, such as:
Name of the organization or entity or Name of the work program or Application area
Scheduled start and end dates
Objective…
It expresses what you want to obtain when applying the program, that is, its reason for being.
It constitutes the core of this document, clearly stating the following. aspects:
General or Specific
Process…
It includes the set of steps to follow for the development of the audit.
Some are of a general nature and others of a particular type, all of them described under a technical approach and in an orderly manner.
It is necessary to define:
- Procedures or Scope Need for expansion
Personnel involved…
It is the personnel that participates in the realization of the audit, and that enters the sig. hierarchy:
Owner or Supervisor or Auditor
5.- Calendar of activities…
It expressly indicates the time foreseen for the development of the audit, both in its entirety and in each procedure or stage.
The scheduling will be indicated as follows: o Daily or Weekly or Biweekly or Monthly
Classification…
3 aspects are distinguished in which variants are presented:
- Content: they are general and detailed Application: they are standardized or specific Presentation: they are vertical or horizontal
General program…
Indicates the procedures and techniques to be used in an audit, in accordance with the objectives pursued.
These should be explained in greater detail to the staff when they are carried out.
Detailed or analytical program…
Describe the procedures and techniques to use.
The advantage is that it is easy to understand and manage by the staff from the beginning.
Standardized program or type.
Indicates procedures and techniques applicable to various organizations and entities.
It facilitates the initiation of an audit and the audit staff will carry out the adjustments that they deem appropriate.
Specific program…
It is designed exclusively for a specific and identifiable situation, and requires the creative capacity of the administrative auditor to elaborate and apply it.
Vertical program…
It includes the formal elements that make up a work program, vertically and descending, according to a sequence.
Horizontal program…
It has the structural elements of any program.
The time is indicated from left to right horizontally.
Advantage…
Serves as a working guide for the auditor
Represents the formal guide for conducting the audit
- Encourages staff involvement and participation
Allows you to follow up on audit planning
Lets you act in unforeseen situations
Facilitates the progress of activities with the auditor to the supervisor
Facilitates communication between the team and the auditee
Among other …..
Monitoring the work program…
Supervision involves monitoring the application of the work program to verify that the activities adhere to it and verify the progress achieved.
The auditor carries out his activities according to the sequence established by the work program, but sometimes changes are made in the field of action due to the fact that new information is obtained or that there are resource limitations.
The need for these changes is detected thanks to the follow-up work
Reference:
- Sotomayor, Alfonso Amador, "Administrative Audit", 2008, Mexico City, McGraw Hill editorial, 223 pp.
