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Governance, Risk, Audit & Privacy · Intermediate

Audit Program

Step-by-step procedures auditors follow to gather evidence and achieve audit objectives.

Definition

The audit program (work program) details tests, sample sizes, evidence to collect, and responsibilities. It provides structure, consistency, and a basis for supervision and review. ISACA publishes audit programs for common technology areas.

Example

An audit program instructs the auditor to select 25 changes and inspect approvals and testing evidence.

Exam tip

The program is engagement-specific; the plan is broader.

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