In this stage, the auditors are gaining an understanding of your mission and objectives so as to tailor the audit to your needs. During the planning process, we seek to determine:

  • The objectives and goals of the unit being reviewed;
  • The objective of the audit; and
  • The approach the auditor will use to meet these audit objectives.

We begin by gathering information about your operations. We issue an announcement letter informing you about the audit and requesting an entrance meeting. We also may request your mission statement, organizational chart, and other pertinent forms.

At the entrance meeting you may invite any staff member you wish to include. We need your assistance in learning about your unique operations. To that end, we will ask you and your staff questions regarding your organization, personnel, facilities, equipment, funds, and other relevant information.

It is important that you use this initial meeting to express issues that you would like us to consider in our review or areas of special concern.

We'll perform a walk-through of selected important operations to obtain an overview of the area. We will interview people involved in the unit, review reports, files, and other sources of information related to the audit.