OFFICE OF THE AUDITOR GENERAL

AUDIT PROCESS

OAG Initiated Audit Audit Request Preliminary Survey

OAG OAG Auditee

Identify program to be audited based
on the following factors: Set up entrance
Receive audit Meet with OAG to
conference
1. Potential for cost savings & service request discuss audit
improvements with auditee
2. Evidence of problems or wrongdoing
3. Risk of loss, fraud, or corruption
4. Legislative or public interest
5. Financial significance or condition Provide
Evaluate request information
to OAG
Obtain an
Risk Assessment understanding
of auditee
mission
activities and
Accept organization
Request?
Conduct
Audit? NO
NO Identify audit
YES objectives, issues
Notify and scope
File requestor
assessment and/or refer
results request to
another
YES department Develop
Notify Audit
affected Auditee Program

Notify
affected Auditee

Begin preliminary Begin

survey Fieldwork
 OFFICE OF THE AUDITOR GENERAL
AUDIT PROCESS

Fieldwork Audit Report

OAG Auditee OAG Auditee

Gather evidence Provide Draft report of audit

and develop information findings and
work papers to OAG recommendations

Quality review
Provide
of work papers and
Constant additional
Computer Storage draft report
Audit communication information if
by audit
workpapers between auditor necessary
supervisor
and auditee

Submit draft report Review and comment

File
to auditee and set up on draft report at
storage
formal exit conference exit conference

Frequent review of Develop and

evidence gathered for Revise Review comments submit written
consistency with Report? from Auditee response
audit objectives within 10 days
NO

Present preliminary Provide Finalize YES

audit findings at additional report
fieldwork exit information if
conference necessary

Revise and
Finalize Report
Begin drafting
audit report
 OFFICE OF THE AUDITOR GENERAL
AUDIT PROCESS

Issue Final Report

OAG Auditee Oversight Committee Budget & Finance Committee

Issue
final
Audit
Report

Receive Receive Receive

Audit Audit Audit
Report Report Report

Develop and submit

corrective action plan May request briefing
to address audit from Auditor
findings General

Initiate the Corrective

Action Plan (CAP)
Process