Final answer:
In the context of audit procedures documented by working paperwork programs, the procedure that is not included is 'manipulating' data. Working papers are meant for collecting, evaluating, modeling, and processing data accurately, whereas manipulating data would compromise the integrity of the audit.
Step-by-step explanation:
Working paperwork programs are used to document various audit procedures. These programs are essential for keeping a record of the different steps taken during an audit to ensure its thoroughness and accuracy. Audit procedures typically include the following:
- Collecting and organizing data
- Evaluating evidence
- Building a model or framework for the audit
- Processing information
However, the procedure not typically documented using working paperwork programs is d. manipulating data. Manipulation, in the context of audit procedures, would imply altering data, which is not an appropriate audit practice. The primary purpose of a working paper is to collect, evaluate, model, and process information to support the findings of an audit, maintaining factual accuracy and integrity.