Fieldwork begins with further interviews of departmental personnel, and includes continuing advice and informal communication with you and your staff.
The auditor reviews internal control’s documentation, such as job descriptions and procedures. They gather and analyze data, and perform other audit tests for documenting observations. Also, in some cases there will be a need for transaction testing.
As fieldwork progresses, the auditor discusses with you any significant observations and recommendations. Usually these communication are oral. However, in more complex situations, memos are written in order to ensure full understanding by you and avoid misunderstandings by the auditor. Our goal is for you to experience no surprises.