The Audit Process

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The audit process follows the following sequence of events: entrance meeting, fieldwork, report preparation, exit meeting, response period and report release. The length of time required to complete an audit varies based on the size of the entity, the scope of the audit and the number of the findings.  

Make a plan: The team confirms the scope, identifies objectives, and develops a plan to move forward. Collect data: Auditors conduct research and interviews, gather information, study records and validate evidence to support the audit's objectives. Analyze results: The auditors evaluate the collected data against the audit's objectives to determine if an agency has operated as required by law. Draft report: After an internal review, the auditors interpret what they found and write a report that citizens can understand. The audit team is in communications with the client throughout the process so they are aware of any opportunities for improvement. Findings: When auditors find areas of improvement or deficiencies, it's called a "finding." Findings explain what the issue was, and what effect it could have. Recommendations: If there were findings, the report will also outline suggestions on how to fix the issues for the future. These are called "recommendations." Publish report: The agency is given the opportunity to respond to the findings, then the report is sent to the Legislative Audit and Fiscal Review Committee for seven days to review. Then the report is published.