A brief summary page should be included in this document, 350 to 700 words for each of the audit programs. Include in this summary specific financial information gleaned from the current Form 10-K used to perform an analysis of work program steps. For example, if the team noted significant swings in the Receivables balance year-over-year, identify these swings and how you address them in your work program (this is in essence an audit procedure - analytical review).

I need this for the company Kroger. I am covering the sales audit and accounts recievables

I have attached the K10 report and a small portion of audit stesp

When conducting audits, it is important to follow specific auditing procedures to ensure accuracy and quality. In order to provide the best type of audit we must create steps for each type of account in sub-steps to ensure that the system that conducts the audit provides accurate reports. The types of accounts that we should audit will be cash, Financial instruments such as cash counting machines registers or anything their processes the transactions, sales audit, receivable accounts audit, and the types of Cycles. Each step in all audits contains work programs that help determine if the systems are fully integrated within each other to communicate effectively for the program to work. Audit Understand what needs to be audited. Get proper documents to audit Create audit plan Cash o o o o o o o o o List of all users who handle cash List of transactions and receipts Confirm accuracy of records Find errors or test for errors Make sure all cash/ sales have been finalized Collect bank records/ deposits with receipts Accounts receivable records/ checks that have been processed Debts are satisfied Update loss prevention Review Financial Instruments o Assess types of financial instruments o Determine what type of audit procedures should be used (AICPA standards?) o Review cash flow to understand the total usage of instruments o Review activity logs; security/ checkpoint logs; user logs o Make sure data is backed up/saved Sales Audit o o o o o o Gather data to be reviewed Review sales process Review sales cost against sales revenue Evaluate system for effectiveness of a sale process Review internal structure to find strengths and weaknesses Review records Accounts Receivable o o o o Review general ledger Make sure journal entries match and are detailed Test and review invoices to make sure accounts have been billed correctly Write off bad debts o Make sure sales were processed in the correct financial period o Create a trend analysis Cycle audit to ensure cycle is not providing redundant info Finalize audit Review audit Present results