Prepare audit work program for areas being audited based on process discussions with auditees and previous audits being undertaken. Audit work program should ensure adequate coverage for establishing: Effectiveness of internal controls so that processes operate with operational and financial integrity, Identification of improvement areas to enhance, simplify, automate controls as well as improve process efficiency, Ensure safeguarding of assets and achievement of organizational objectives and Compliance with laws and regulations. Incorporate new methods, techniques, and tools in planning (as well as executing) audits.