The Audit programme defines the functions of planning, directing, supervising, and elaborately controlling the audit work. It helps in doing the work systematically and efficiently. The details related to the Audit Programme are elaborated on below.
The below-mentioned details form part of the audit Programme:
The Audit programme is a constructive tool to systematically arrange the work process, which allows the audit team to complete their task more effectively and within a specified time duration. There can be instances where this type of program brings rigidity while performing the tasks, leading to losing sight of new areas. These hurdles can be corrected by flexibly forming the audit program allowing the other aspects to be included in the program as and when required.