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Roles in the Audit Process

A successful audit depends on collaboration and clear communication between the Auditor’s Office and the agency being audited. The graphic below outlines the key participants and their responsibilities throughout the audit process.

The agency's role in the audit process

  1. PLANNING

    • Participate in interviews
    • Inform development of audit objectives

  2. FIELDWORK

    • Describe your work and its impact
    • Explain barriers you face
    • Provide data and documents
    • Explain operating environment
    • Inform on how audit can help you
    • Respond to preliminary audit impressions

  3. REPORTING

    • Provide input on report drafts
    • Provide additional evidence
    • Work with elected leader on concurrence and action plans
    • Attend Council committee briefing
    • Begin implementation work 

  4. FOLLOW-UP

    • Share implementation progress
    • Provide evidence