disputes or differences shall be handled by customer service .
Cash Disbursements All disbursements are made by check , signed by the controller .
Artifact Two : Sample Audit Program
Your second portfolio artifact will be the professional audit program based on PCAOB audit standards that you create for Newham , an influential client at
S . N . H . U , LLC . Make sure to incorporate the feedback you receive from your instructor while developing this audit program . The following sections should be
included :
Business Risk Analysis : Identifying risk in an organization and the environment in which it operates is the first step in approaching a potential audit and
designing an effective audit program . To analyze business risk , you must :
Gain an understanding of Newham Investigate the industry in which Newham operates