This handbook has been developed to give auditors tools to conductaudits and prepare reports. It lays out a systematic approach designed tokeep the audit focused, involve all team members throughout the processand facilitate report preparation. Auditors must have a clearunderstanding of what they are supposed to be doing and how toaccomplish the task at hand. At the same time, auditors should beencouraged to develop innovative audit approaches and use theirexperience and background to identify new audit initiatives. Users of this handbook should be familiar with the
Office of Audit Services Audit Policies and Procedures Manual
. These provide the guidance that assures aprofessional product.The approach to conducting audits described in this handbook is basedon three principles:
Teamwork is more efficient and effective than a layered,hierarchical system of getting audits done.
Setting clear, specific objectives for an audit before thefield work starts and having the flexibility to refocus andrefine the objectives during the audit will provide thedirection for the work to stay on track.
The five attributes should be the focus of the audit team inaccomplishing the audit objectives.This handbook stresses teamwork and introduces the ObjectiveAttributes Recap Sheet (OARS). The OARS is a worksheet that isintended to help the audit team establish objectives, stay focused on theobjectives and develop the attributes for the report.