This preliminary work is used to determine the scope of the review and planned methods of testing. An audit program detailing the areas to be reviewed and the testing to be performed is completed by the auditor and reviewed by OIG management. Fieldwork and the performance of testing - Testing is performed to ensure that the controls identified in the preliminary review process are a functioning adequately. In addition, testing of high risk, high exposure areas is performed to ensure all transactions are valid and are recorded accurately. At this stage, financial records, reports, and other documentation are reviewed by the auditor and work papers are completed to support this review.
Management is advised of potential issues either as they arise or in intermitted informal meetings.
It is critical to the success of the project, that management permit easy access to all records and that staff be made available to resolve open items. The OIGs philosophy is to obtain the most accurate assessment of the units operations while minimizing disruption and maximizing audit productivity. All audit testing must be reviewed by the OIG management prior to preparing the Audit Report. In addition, all findings included in written reports must be discussed with management prior to the reports issuance in draft form. This ensures the most accurate report possible, clarifies issues and resolves any misunderstandings.