15 May 2013
designing of internal audit program depends on the scope of work and the module under audit e.g. are you going to audit payables, receivables, sales, production, human resource etc or full scope audit i.e. financial and non financial operations of the company, or it is a operational audit. different factors are considered for different modules and areas of under audit. However, you may design IA program by considering operational policies and procedures, local laws especially company act and tax law, work required to be done under analytical and substantive procedures.
you may write me for specific area you want to audit or the nature of company business under audit then i may be in better position to help you.
CAclubindia
