The evaluation phase of the audit is referred to as fieldwork. To assess the adequacy of internal controls and compliance, the auditor meets with key personnel, reviews departmental records and ...

A university community outreach project offers accounting students a real-life audit experience and three local churches a service they otherwise might not be able to afford.

During audit fieldwork and prior to the exit meeting, any potential audit concerns should be thoroughly reviewed with operational employees and line management. Report findings, adapt strategies ...

An opening conference is held with the auditee to define the scope of the audit and identify any areas of concern noted by the auditee. Unannounced audits are initiated where appropriate. Fieldwork ...