The audit program provides a better understanding to the auditor and the department being audited of the important operations to be reviewed and serves as a record of the work to be completed to insure that nothing is omitted during the audit process. This list of significant audit procedures should cover all major areas that the department is responsible for and may be revised during the audit due to findings. 

Procedures listed in the audit program are intended to be used as a guide for the auditor but may not be complete for the particular activity or department being audited. They should be augmented whenever internal control reviews or conditions indicate that additional work should be performed. All procedures must be completed or removed as necessary. 

The audit program that is created for an audit should be based on the type of operation under review and any important findings during the preliminary fieldwork. The auditor should prepare each audit program to fit the particular set of circumstances pertinent to that department or area.