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Audit Process: Audit Planning To Fieldwork
Section 5 documents how the Office of the City Auditor complies with standards related to reasonableassurance, significance, audit risk, and planning. This section provides guidance on 留学生论文网the how to applythose standards in conducting audits based on the Citywide Risk Assessment model or requestedaudits. Specifically, this section will cover the initial planning phase of the audit (preliminary survey)that begins with start the audit, preliminary survey and risk assessment, and development of the auditprogram. The purpose of audit planning process is to generate information and ideas to betterunderstand the audit subject, determine the audit objective, and to develop the audit field workprogram. Planning also involves estimating the time and resources necessary to complete the audit.The evidence gathered in background research and later fieldwork is documented in the workingpapers. Key outputs of audit planning include an audit background memorandum; audit scopestatement; risk and vulnerability assessment document; and field work audit program.
The audit planning process can be divided into the following three phases: 1) starting the project, 2)preliminary survey (planning the audit and conducting risk assessment), and 3) developing the auditprogram. These steps are followed by fieldwork and reporting. Details of each of the steps are notedbelow.
Audit Start
o City Auditor assigns staff to audit.
o City Auditor and audit team hold a project initiation and
expectation meeting.
o Job start letter sent to agency or department director.
o If requested audit, Audit staff research audit topic-program,
policy, or agency.
o Conduct entrance conference with agency.

Preliminary Survey & Risk Assessment
o Obtain and review relevant background documents.
o Define audit scope.
o Assess risk: understand program and significance; identify
major threats; consider management controls to mitigate
threats; and complete vulnerability assessment through
rating internal controls and assessing threat levels.
o Identify sources and reliability of evidence.
o Assess staffing and resources for the audit.

Section 5 64
Audit Program Development
o In-charge drafts field work audit program to include the
audit plan and the workplan that details specific tasks for
meeting the audit objectives.
o City Auditor approves the Audit Program.

o Fieldwork conducted.
o Audit Finding Development.
o Report Draft.
Project assignment
The City Auditor assigns staff to the audit based on input from the Audit Manager. Staff assignmentswill be based on auditor availability, experience, knowledge, and familiarity with the audit subject. Foreach audit, a Staff Assignment Form will be completed to document assignment approval, and staffcompetence, see page 82. After staff are assigned to an audit, an initial team meeting is held withthe City Auditor to share information, discuss strategy (such as which officials to contact), and learnof the auditor’s expectations. The meeting helps to identify project issues, their significance topotential users of the audit report, the contribution the office can make, and the availability of dataand resources, and whether a consultant is required for the project. The in-charge summarizes themeeting in a memo, obtains approval from the supervisor, and forwards a copy to the City Auditor. All

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