The Triple Bar Farms Company recently purchased three produce farms and a dairy, operating under the name of Appleberry Farms. All of the companys products had been marketed through the previous owner, Coy County Farm Cooperative. The farms were managed by local personnel, none of whom had any formal training in either agriculture or agribusiness. They had been more like caretakers than managers and had let the co-op run the business. The co-op provided marketing and accounting services to the co-op members. Triple Bar had not decided how it wanted to manage the Appleberry Farm properties. Triple Bars management decided to wait for the results of an internal audit of operations before deciding whether to replace Appleberrys management, provide training, or simply let them proceed.

REQUIRED: Prepare a set of audit program steps (at least 7) for the preliminary survey portion of this audit. Discuss the purpose of each step and what information about the client each step would provide.