Develop an Audit Programme for their respective audit exercise.

The steps should include:

1. Conduct a research on the Training and Development area to gain a general understanding.
   E.g. What is the Procurement function?
2. Identify 6 objectives of the area in training and development area
   E.g. To procure material and services
3. Develop audit objectives based on each objectives of the training and development area
   E.g. To determine whether materials or service are procured in accordance with procurement policies and procedures
4. Develop procedures to meet each of those objectives

Note regarding procedures, you should clearly state what you request and from whom do you request documents in the audit exercise.