Accounting Reconciliation Audit Work Program

This work program sample can be used to ensure that accounting reconciliations are performed accurately and that discrepancies are reconciled.

Audit steps include discussing the nature and scope of the audit with key personnel; discussing timing with key management; scheduling timing with the auditee; finalizing the audit program; scheduling staffing as appropriate; creating a summary scorecard for each process reviewed; using the standard report template; creating the internal audit report, including a compilation of findings resulting from the work performed; and holding a closing meeting with key company management to review the draft internal audit report and findings.