Part III: (2,000 word minimum, 4. Finally, prepare a substantive audit program to address the risks identified in requirement 3. The substantive audit program should be thorough and detailed, clearly expressing the audit steps that should be performed. It should be written in enough detail that a staff auditor or intern could read your instructions and know how the test should be performed. For instance, if you are proposing that sampling be utilized, you need to state how you will select the sample.

Fig: 1