CAM - April 12, 2011 - Chapter 3 - Audit Planning

August 15, 2011 3(1) CHAPTER 3 Table of Contents Paragraph Page 3-000 Audit Planning 3-001 Scope of Chapter...................................................................................... 301 3-100 Section 1 --- Introduction to Contract Audit Planning 3-101 Scope of Section....................................................................................... 301 3-102 Audit Assignment .................................................................................... 301 3-103 The Audit Program................................................................................... 302 3-103.1 Contents of the Audit Program ............................................... 302 3-103.2 Developing the Programmed Hours – Zero-Based Budgeting (ZBB) .......................................................... 302 3-103.3 Developing the Audit Program Steps...................................... 303 3-103.4 Modifications to the Audit Program ....................................... 304 3-104 Factors Influencing the Audit Scope ...................................................... 304 3-104.1 Audit Objective....................................................................... 305 3-104.2 Type of Audit.......................................................................... 305 3-104.3 Audit Experience .................................................................... 305 3-104.4 Known Deficiencies................................................. ...