The Audit Process
In most cases, the audit process will follow a predetermined format, which will include the following items:
Fieldwork is the process of completing the steps of the audit program. It will often be necessary for the auditor to review departmental records and conduct interviews with department personnel. The interviews are necessary for the auditor to become familiar with the department’s operations and procedures
Final Audit Report
Once responses are received, the final report is then compiled and distributed to the Superintendent and the Audit Committee of the Board of Trustees as well as management of the audited area. The final audit report will include findings, recommendations, and management’s responses.