To begin you will need to determine your audit objectives, purpose and scope of the audit. You should also consider what is unique about auditing this type of business or functional area. All businesses have similar operational and accounting cycles such as procurement, payables, receivables, treasury. Start by looking at the audit work programs and questionnaires available at auditnet.org. The audit programs, ICQs and checklists are not all-inclusive, ready to use work programs and should be customized to your particular audit. There are also links to other sites containing audit programs that may be helpful. An additional method of finding resources is posting a message on the AuditNet Discussion Forum or one of the audit-related discussion lists such as audit-l or auditprograms-l.
After completing your research and developing an audit program for your organization consider sharing your work effort with AuditNet to help other auditors that may be looking at auditng a similar operation.
Thanks,
Jim Kaplan