The audit process, which is designed to ensure our work meets government auditing standards, has five main phases:
- Proposal. The audit team conducts preliminary work, such as interviews with relevant stakeholders and documentation reviews, to develop objectives, scope, and methodology on a topic from the annual plan or a new mandate or request.
- Survey. The team collects data, conducts interviews, and performs preliminary tests to confirm the audit approach before doing in-depth fieldwork. The team may make adjustments to the objectives, scope, or methodology originally outlined in the proposal, as appropriate.
- Fieldwork. The team then completes all fieldwork audit steps, culminating in a message document.
- Reporting. The team holds an exit conference with the auditee and prepares a draft report with recommendations. OIG requests agency comments on the draft report and includes them in the final report, which we send to agency stakeholders and publish online.
- Recommendation followup. Monitoring to ensure auditee followup on and implementation of the recommendations is the final phase.