A formal meeting to discuss the nature and scope of the audit, and the operational characteristics of the department to be audited.
The gathering of evidence through observation, inspection, confirmation, etc. to enable a reasonable basis for an opinion or conclusion about controls, compliance, performance, etc.
Periodic meetings between auditor and management of the department to obtain or provide information about audit issues and to review preliminary audit findings.
A formal meeting to discuss the preliminary audit findings and draft audit report, and discuss the report distribution process.
Draft Audit Report
Delivery of the draft audit report, which includes audit findings and recommendations, for department's responses and feedback on presentation.
Submission of department's responses to audit recommendations for inclusion in the final report.
Final Audit Report
The report of audit work completed, resulting findings and action plan distributed to applicable individuals.
Audit Process Questionnaire
A survey to determine where improvements need to be made in the audit process.
3 Month Status Report
Approximately three months after the issuance of the final audit report, Internal Audit requests a status report of the department's action plan.
6 Month Status Report
Approximately six months after the issuance of the final audit report, Internal Audit completes a compliance review and reports on the extent of implementation or completion of the recommended corrective actions.