Need and Purpose of Auditing Programme
The main purposes of an audit programme are:
a. Describe in detail the work to be carried out and its objectives.
b. Facilitate the prior approval of the planned steps.
c. Provide continuous control by means of comparison of actual work to planned work.
d. Facilitate review of work done.
e. Provide evidence of the work done according to generally accepted auditing standards.
f. Provide a basis for planning the next year’s audit.
g. Maintain a close vigil over the performance of audit work.
h. Ensures that the work is performed in an ordinary manner.
i. Fix responsibility as regards individual staff members for the work done.
j. Detect shortcomings and lapses in the distribution and performance of work such that the same do not occur again in the audit programme in future.
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