Accounts Payable and Expense Accounting Audit Work Program

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This sample audit program focuses on the accounts payable and expense accounting processes. Work steps are provided for planning, fieldwork, accounts payable, expense reporting, purchasing, procurement cards, and reporting of the audit.

Key steps in this accounts payable and expense accounting audit work program include determining if the systems surrounding accounts payable are fully integrated, reviewing current accounts payable systems used, using CAAT to analyze electronic data in order to identify duplicate payments, unusual debit balances, unusual trends/fluctuations, stratification of disbursements, etc.

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