Professional Documents
Culture Documents
Chapter 4: Engagement Process and Planning
Chapter 4: Engagement Process and Planning
4 Prepare
Internal
Work Program
auditors must develop and document work
programs that achieve the engagement objectives.
2240.A1 – Work programs must include the
procedures for identifying, analyzing, evaluating,
and documenting information during the
engagement. The work program must be approved
prior to its implementation, and any adjustments
approved promptly.
Sample Audit Program
Done by &
Audit Procedure Risk Ref. Control Ref W/P Ref. Conclusion
Date
From the list of newly hired employees, randomly select 201 files and perform the following:
a. Determine if the position of the hired employee was included in the department’s plantilla. Note for non-compliance
and inquire for reason/s
b. Check appropriateness of justification and completeness of documentation (prepared by the requesting department
and approved by the Executive Committee) if the position of the hired employee is not included in the plantilla. Note
for non-compliance and inquire for reason/s
c. Verify if approved personnel requisition form (PRF) is present for each sampled employee. Examine
appropriateness and completeness of job descriptions, requirements, and duties and responsibilities
d. Ensure that series of interviews were performed from HR Manager to Department Manager, and Executives
e. Determine if written examination was performed. If not, inquire for reason/s
f. Check if pre-employment checklist was filed and completed. Note for non-compliance and inquire for reason/s.
Determine the completion date for the submission of all requirements and note significant delays. Inquire for the
FZC
reason. 10,12 10,12 HR2.2.2 With findings
3/7/16
g. Ascertain that an endorsement letter to perform background and school records check was sent to Vanguard and
properly filed
h. Check if reference check, employee background investigation, and school records verification were performed. Note
for non-compliance and inquire for reason/s
i. Ensure that pre-employment medical examination was performed by company’s authorized hospitals. Note for non-
compliance and inquire for reason/s
j. Obtain sufficient documentation of services performed during the pre-employment medical examination and ensure
the completeness of medical test requirements
k. Job description and performance evaluation are ackowldge the employee
Ensure that the following documents are filed in the 201.
• curriculum vitae/resume
• appointment letter signed by the President/Authorized Officer, countersigned by HRD Officer and the employee.