Dan Audano is director of internal auditing ofan internal auditing department in a manufacturing corporation with sales of IVa billion dollars. Last year his people carried out 100 internal audits of all sizes, both financial and operational, issuing 100 forrhal audit reports and 150 internal audit memos. He has a broad charter to audit all operations in the company and appraise corrective action on audit findings. He is sitting at his desk when Selma Austen, one of his audit supervisors, enters the room.
"Did you want to see me, Dan?"
"Yes, Selma. I'd like to talk to you about an internal review."
"Which one?"
"The one you're about to make."
"Oh? Which department?"
"This one, Selma."
"I'm afraid I don't understand."
"You've read the Standards for the Professional Practice of Internal Auditing, haven't you?"
"Yes indeed."
"Do you remember the very last section of the very last general standard?"
"Oh, yes. You mean about quality assurance."
"Exactly."
"How does that affect us?"
"There are three elements to a quality assurance program. Do you remember them?"
"Yes, I think I do. They are supervision, external reviews, and — I forget."
"The third is internal reviews. And I think it's about time we had one."
"If you don't mind my saying so, Dan, I think that would be duplication.
We're scheduled to have our independent accountants make an external review about six months from now."
"Precisely. And if we have any problems, I want to know about them now rather than hearing them from those people and having them paraded before the CEO and the audit committee."
"What do you want me to do, Dan?"
"That's not the question."
"I don't understand."
"The question, I'm afraid, is what you want to do. In other words, how do you propose to carry out such a program."
"Oh."
"Right. So in three days I'd like you back here with a specific program for an internal review."
Required: 

Prepare an audit program for an internal review of Dan's internal auditing department.