Does anyone have an HSA audit program that they would be willing to share with me?

I assume you are referring to Health Savings Accounts. I would then ask why are you auditing these accounts.

osucpa, this is a product we inherited from an acquisition. I am wanting to ensure we are in compliance when the product is offered.

I would equate these to custodial accounts basically. I would think all requirements would be between the account owner and the company. I am not an expert on these. We allow our employees to have HSA accounts, and IA does not perform any review of them.