Again, open cases are important, but simply not relevant to workload or funding. The second chart depicts the process set forth in the Comptroller General's Government Auditing Standards . All OIGs are required to comply with those standards by the Inspector General Act, and every audit is required to have a statement to that effect. In the planning phase, objectives and methodology are set, evaluation criteria specified, information sources identified, and a plan prepared. When auditors go on-site, they conduct testing, gather evidence and begin to prepare the documentation required by Government Auditing Standards .
Field work is usually the shortest phase.
The reporting phase is normally the longest phase, because quality control procedures take place in this phase. Auditors returning from the field present an analysis of the evidence they collected to their supervisor. They then organize their work papers and create detailed schedules on every matter expected to appear in the audit report. Internal draft reports are then submitted to the audit chief until the draft is approved. The audit chief reviews those detailed work papers to ensure that every factual statement in the audit report is supported by documentary evidence.