An audit program is a structured framework designed to plan, organize, and execute a series of audits across an organization. It systematically outlines the scope, objectives, methodologies, criteria, resources, and schedule for evaluating operations, ensuring rigorous adherence to internal policies, external regulatory requirements, and industry standards. This strategic blueprint enables consistent and thorough assessments over time, providing a systematic approach to identifying vulnerabilities, control weaknesses, and areas of non-compliance.

Within cybersecurity governance and compliance, an effective audit program establishes clear guidelines for audit execution, documentation, reporting findings, and follow-up actions. It serves as an essential tool for facilitating continuous improvement, supporting informed risk management decisions, and providing assurance to stakeholders regarding the integrity, confidentiality, and resilience of information assets. The program directly impacts an organization's cybersecurity maturity and regulatory standing.