1. Before commencement of any audit at a start of a financial year, the annual audit plan must be approved by the audit committee as well as the Controlling Officer.
  2. During the actual audits a preliminary survey is undertaken that results in audit program and individual audit plan.
  3. Field work is undertaken according to plan and program and at this stage of the audit, contact between the auditor and the client is encouraged to clear out any misunderstandings and concerns.
  4. After field work, closing meeting between the auditors and clients is conducted to present and discuss audit findings, causes and proposed recommendations.
  5. Before a final report is issued to Controlling Officer and stakeholders a draft report is issued to the audit client for comments and clarifications.
  6. Final part of the audit process is audit follow-up where the auditor establishes whether all issues raised in the report had been satisfactory cleared by the client.