What it is
An engagement work program lists what the team will do to meet the engagement objectives. This template covers the risk and control summary, a preliminary survey, fieldwork procedures with sample and results, fraud considerations, finding development and supervision.
Write the steps to suit the process and the risk. The columns can be copied for any engagement.
When to use it
- At the start of each internal audit engagement.
- When the scope changes during fieldwork.
- For a supervisor’s review of the work done.
What’s inside
- Engagement details and objectives
- Risk and control summary
- Survey and fieldwork procedure tables
- Fraud considerations, finding development and review block
Standard cited
This template follows IIA Global Internal Audit Standards (2024). It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use.
Questions
Should the program be fixed before fieldwork?
Approved before it starts, yes, but updated when the findings of the survey or fieldwork change the risk. Record why a step was added or dropped.
Where does sample size come from?
From your methodology and the risk. Record the population, the sample and how it was selected.
Related templates
- Internal Audit Engagement Notification Memo
- Internal Audit Report Template
- Audit Finding Sheet (5 Cs)
- Root Cause Analysis (5 Whys and Fishbone)
Last updated 11/05/2026. All free templates.