OFFICE OF THE AUDITOR GENERAL

AUDIT PROCESS
OAG Initiated Audit

Audit Request
OAG

Identify program to be audited based

on the following factors:

OAG

Receive audit
request

1. Potential for cost savings & service

improvements
2. Evidence of problems or wrongdoing
3. Risk of loss, fraud, or corruption
4. Legislative or public interest
5. Financial significance or condition

Accept
Request?
NO

Identify audit
objectives, issues
and scope

YES

YES

Notify
requestor
and/or refer
request to
another
department

Auditee
Meet with OAG to
discuss audit

Provide
information
to OAG
Obtain an
understanding
of auditee
mission
activities and
organization

NO
File
assessment
results

Set up entrance
conference
with auditee

Evaluate request

Risk Assessment

Conduct
Audit?

Preliminary Survey

Notify
affected Auditee

Develop
Audit
Program

Begin preliminary
survey

Begin
Fieldwork

Notify
affected Auditee

OFFICE OF THE AUDITOR GENERAL

AUDIT PROCESS
Fieldwork

Audit Report

OAG

Auditee

Gather evidence
and develop
work papers

Provide
information
to OAG

Audit
workpapers

OAG
Draft report of audit
findings and
recommendations

Constant
communication
between auditor
and auditee

Computer Storage

Frequent review of
evidence gathered for
consistency with
audit objectives

Revise
Report?
NO

Begin drafting
audit report

Quality review
of work papers and
draft report
by audit
supervisor

Submit draft report

to auditee and set up
formal exit conference

File
storage

Present preliminary
audit findings at
fieldwork exit
conference

Auditee

Provide
additional
information if
necessary

Finalize
report

YES

Revise and
Finalize Report

Review comments
from Auditee

Provide
additional
information if
necessary

Review and comment

on draft report at
exit conference
Develop and
submit written
response
within 10 days

OFFICE OF THE AUDITOR GENERAL

AUDIT PROCESS
Issue Final Report
OAG

Auditee

Oversight Committee

Receive
Audit
Report

Receive
Audit
Report

Develop and submit

corrective action plan
to address audit
findings

May request briefing

from Auditor
General

Budget & Finance Committee

Issue
final
Audit
Report

Initiate the Corrective

Action Plan (CAP)
Process

Receive
Audit
Report