Audit Program for Cash Read the oveniew below and complete the activities that follow. When auditors begin auditing cash. they follow a standard sequence of work. The exact procedures will be tallored based on the nature of the controls that have been implemented and by the results of the auditors' nisk assessment process CONCEPT REVIEW: Testing cash involves some standard procedures consistent between all audits as well as tallored procedures based on these introductory steps. Auditors must be mindful of early tests and results to determine how to tallor their procedures to maximize effectiveness and efficiency in cash testing