Risk based internal auditing
The audit programs have been extracted from the Risk and Audit Universe in Book 2 to form the basis of an audit.
They are in a similar format to that used for Book 4 - The audit manual.
Tests required by COSO have been extracted from the COSO audit program and are included at the end of the program.
The audit programs available so far are;
The expense purchases audit program is now out-of-date but
may be of use.
The access database has risks and controls for a small housing
Charity. It shows how a database can work.