The company created quality assurance and audit procedures.

But the new regime has encouraged many firms to review their audit procedures and make changes and improvements where necessary.

Look at all the critical areas under your control and devise an audit procedure for them.

The lab plans to impose new audit procedures on unclassified computer systems in order to control sensitive information.

That could show what problems exist, leading to new audit procedures where needed.

The system's audit procedure also allows identification and control of problem areas in the design and communication process.

There also was debate over how to implement audit procedures.

When performing the actions listed above, auditors need to consider the key objectives from each audit procedure.

Auditors also need to consider whether any reliance will be placed on internal controls in designing audit procedures.

Are there any special audit procedures to be undertaken, for example on stocktake attendance or property valuation?