The audit process begins with planning the audit. During this phase, the audit team will perform the following:

  • Review of previous year`s audit plans and reports
  • Review policies and procedures
  • Scope the audit work to be carried out
  • Design audit objectives, methodology and audit questions
  • Prepare a detailed audit program
  • Draw up a resource plan



The second phase of the audit process is execution. During this phase, the audit team will be physically on site at the audit client’s location performing the audit. The following are some of the audit procedures generally performed:

  • Entrance meeting
  • Review of supporting documentation
  • Interview department personnel
  • Perform analyses of data
  • Develop and provide recommendations for improvement



The third phase of audit is reporting. During this phase, the team leader will delegate the preparation of the written audit report which summarises and communicates the audit results. The following are some of the audit procedures generally performed:

  • Issue a draft report
  • Discuss draft report with department management
  • Submission of draft report to clients for comments and waiting time for responses
  • Quality assurance committee review of the draft report
  • The approval of production and distribution of the final report by the Chief 
  • Internal Auditor who then distributes the report to the following recipients:

-          The Permanent Secretary

-          The Auditor General

-          The Accountant General

-          The Department Head

-          Records and Information Systems


Follow-up audit

The audit process will conclude with a follow-up report which lists the actions taken by the client to resolve the original report findings. Unresolved findings will also appear in the follow-up report and will include a brief description of the finding, the original audit recommendation, the client response and the current condition. A discussion draft of each report with unresolved findings is circulated to the client before the report is issued. The follow-up review results will be circulated to the original report recipients.