Audit Process

Planning

Planning is the process of identifying audit procedures to be undertaken during
fieldwork. The extent of planning activities will vary according to the size,
complexity and previous audit experience with the auditable unit.

Prior to the commencement of fieldwork, a pre-audit meeting shall be arranged
to meet the management and key personnel involved in the audit to discuss audit
objectives, scope and timing.

Fieldwork
Reporting
Follow-Up Review