Entity-Level Controls Audit Work Program

The objective of this audit work program is to evaluate the entity-level controls at an organization. The work program specifically focuses on entity-level topics such as:

• Integrity and ethical values
• Management commitment to competence
• An effective Board of Directors
• Management's philosophy and operating style
• Organizational structure
• Assignment of authority and responsibility
• Organization around the Human Resources Department.
• Entity-level objectives
• Process level objectives
• Risk identification and analysis
• Managing change
• Quality of information
• Effectiveness of communication
• Process controls
• Ongoing monitoring activities
• Evaluation of internal control system
• Reporting deficiencies