Using other peoples' test ideas

There is no sense re-inventing the wheel and to that end, auditors need to use their network to identify top audit tests. This network could be their friends and associates but there is no reason why it can't be the Internet as well.

Auditnet.org has free and subscription based (only $100 per year at the maximum) access to more audit programs and control matrices that you would ever need. Check them out!