The Audit Process Manual - elsmar.com

THEAUDITPROCESSD epartment of Health & Human ServicesOffice of Inspector GeneralOffice of Audit ServicesFOREWORDThis handbook has been developed to give auditors tools to conductaudits and prepare reports. It lays out a systematic approach designed tokeep the Audit focused, involve all team members throughout the processand facilitate report preparation. Auditors must have a clearunderstanding of what they are supposed to be doing and how toaccomplish the task at hand. At the same time, auditors should beencouraged to develop innovative Audit approaches and use theirexperience and background to identify new Audit initiatives. Users ofthis handbook should be familiar with the Government AuditingStandards and the Office of Audit Services Audit Policies andProcedures Manual . These provide the guidance that assures aprofessional approach to conducting audits described in this handbook is basedon three principles: Teamwork is more efficient and effective than a layered,hierarchical system of getting audits done.

the audit is on risk analysis and on determining whether agency operations are accurately reflected in the financial statements. Audit results may affect the audit opinion, the report on internal controls or

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