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ACC 411 Milestone Two Guidelines and Rubric
Overview: Careful planning is a critical part of the success of every audit. However, planning is not simply done at the beginning of the audit but is a continuous
and iterative process in which the results of one stage of the audit often necessitate revisions to plans for the next stage.
Prompt: Using your analysis of the business environment of RNS from Milestone One, as well as your textbook reading on planning an audit of cash accounts,
write an audit program (plan) that could be used to evaluate RNS’s internal controls for cash. Be sure your program addresses each component of internal
control.
Specifically, the following critical elements must be addressed:
I. Write an audit program for internal control of cash in Word or Excel. The following components must be included:
A. Control environment
B. Risk assessment
C. Control activities
D. Information and communication
E. Monitoring
