Audit programs should be designed so that

An auditor signs off on each checklist item as it is completed, and then inserts the audit program into the audit working papers as evidence that audit steps were completed

The contents of an audit program will vary by the scope and nature of the audit, as well as by industry

A standardized audit program is different from a fixed audit program, which is defined as an audit program that cannot be changed during the course of an audit

Tailored audit programs incorporate procedures designed to match the needs of the auditing entity

Top management should assign one or more competent persons to manage the audit program

Management should decide if the program is going to be run by one person or if the program responsibilities will be divided up and several people are involved

The competencies for the audit program manager (s) may be in a job/position description