The Audit Process

The audit process follows the following sequence of events: entrance meeting, fieldwork, report preparation, exit meeting, response period, and report release. The length of time required to complete an audit varies based on the size of the entity, the scope of the audit, and the number and severity of the findings.  

Entrance Meeting

Staff auditors meet with auditee officials to explain the audit process and discuss any issues or concerns the officials may have.

Fieldwork

The fieldwork phase of the audit process is when the auditors are gathering information, studying records and analyzing a variety of documents. Some examples of items that will be reviewed include: minutes of meetings, written policies and procedures, and financial records. Auditors may also interview various personnel and test selected transactions.

Report Preparation

The report is drafted and goes through an internal review process.

Exit Meeting

The auditee receives a copy of the draft report and representatives from the State Auditor's office meet with the auditee to discuss report findings.

Response Period

After receiving a copy of the draft report, the auditee has 30 days to provide written responses to the audit findings. These responses are included in the audit report.

Report Release

After a report is finalized and signed by the State Auditor, it is released to the public. Audit reports are available online.