Audits last from several days to several weeks. Not all the time devoted to the audit will be evident to you, because of the amount of preparation, analysis, and related work needed to move the audit along and to document the effort. At the start of the audit, you will receive from the auditor a copy of the audit's agenda plus an estimated date for completion. Should the scope change or the estimated completion date change, you will be notified right away. The internal audit process is a collaborative effort between the management of the unit or activity being reviewed and the auditor.
Full participation is essential to the success of the effort.
There may be times, however, when because of the sensitive nature of the issues involved, the auditor will have to follow a course of investigation that the circumstances mandate and for which collaboration is not appropriate. The basic internal control is dependent on whom you hire.