Entity-Level Controls
Audit Work Program

Project Team (list members):

|Project Timing: |Date |Comments |
|Planning | | |
|Fieldwork | | |
|Report Issuance (Local) | | |
|Report Issuance (Worldwide) | | |

Audit Objectives:

The objective of this audit work program is to evaluate the entity-level controls at an organization. The work program specifically focuses on entity-level topics such as:

I Control Environment • Integrity and ethical values • Management commitment to competence • An effective Board of Directors • Management's philosophy and operating style • Organizational structure • Assignment of authority and responsibility • Organization around the Human Resources Department.

II. Risk Assessment • Entity-level objectives • Process level objectives • Risk identification and analysis • Managing change

III. Information and Communication • Quality of information • Effectiveness of communication

IV. Control Activities • Process controls

V. Monitoring • Ongoing monitoring activities • Evaluation of internal control system • Reporting deficiencies

|Time |Project Work Step |Initial |Index |
| |I. Control – A Code of Business Conduct and Ethical Practices exists within all Company XYZ |