Audit Program for Internal Audit

The performance of an internal audit department must function in a manner that is in accordance with applicable professional standards. This document looks at the internal auditing practices and performance of the internal audit department. And suggests that independence, the scope of audit work, audit reporting, audit programs, management of internal audit department, the performance of audit work, audit reviews, objectivity, and professional proficiency are important internal auditing practices from the perception of internal auditors.

This document aims to clarify a better understanding of internal audit culture, objectives, functions, and audit steps.