How to Use the Free Audit Program Builder
An audit program is essentially a roadmap that bridges the audit objective with the pertinent methodologies, to where these methodologies have been executed.
To simplify, an audit program basically connects:
What you're auditing (the audit objective).
How you'll audit it (the methodologies or audit tests).
Where you've documented the audit steps and results.
In practice it also includes:
Dates of audit actions
Initials of the individual auditor
Initials of the reviewing authority
Importance of Audit Programs
Audit programs provide a concise, comprehensive view of an auditor's activities and methodologies, all in one place. This not only provides a clear oversight for those reviewing the audit but also helps auditors maintain their focus and organization.
Are audit programs required by GAGAS?
Well, not technically but the Yellow Book does require auditors to have an objective and to document their methodologies. The focus is on the elements of the audit program being present in the audit documentation, rather than their consolidation in a singular document.
Free Audit Program Builder
We have created a Free Audit Program Builder that can be used by government auditors to create customized audit programs and as a learning tool for new auditors. One of the most difficult things for new auditors to understand is how to visualize the actual steps of an audit. Anyone can look at a flowchart of audit steps, however, understanding the actual audit steps is difficult to conceptualize.
Welcome to the Audit Program Builder! This tool is designed to help government auditors create a customized audit program. Here's how to use it:
Selecting Steps:
Each section contains a list of prewritten audit steps.
Click and hold on any step to drag it.
Building Your Audit Program:
Drag the desired audit steps from the list and drop them into the "Audit Steps" drop zone below each section.
You can rearrange steps within the drop zone by dragging and dropping them into the desired order.
Adding Custom Steps:
Want to add a unique step not listed? No problem!
Type your custom audit step into the text box labeled "Type your custom step here".
Click the "Add Custom Audit Step" button. Your custom step will appear in the list and can be dragged into the drop zone just like the prewritten steps.
Indenting Steps:
Once steps are in the drop zone, you can click on them to select. Selected steps will have a light gray background.
Use the "Indent" button to indent selected steps. This is useful for creating sub-points or emphasizing details.
Use the "Outdent" button to remove the indentation.
Finalizing Your Audit Program:
Once you've arranged all steps to your satisfaction, you can proceed with your audit using the customized program you've built!
Remember, the Audit Program Builder is a tool to assist in the audit process. Always ensure that your audit program meets the specific requirements and standards of your organization.
1. Plan and Design the Audit
2. Fieldwork
3. Reporting
Next Steps
We are currently exploring ways for auditors to export audit steps from the program to PDF and Excel and will update this page when functionality has been added. If you have found the audit program builder useful as a tool in your work, please check out our upcoming virtual Yellow Book audit courses.