Conducting Effective Fieldwork
Step-by-step guide to performing audit procedures and gathering evidence
Fieldwork is where auditors gather evidence, test controls, and validate compliance. Effective fieldwork requires systematic procedures, clear documentation, and professional skepticism.
🚀 Step 1: Conduct Opening Meeting
Meet with auditees to discuss objectives, scope, timeline, and expectations. Establish communication protocols and request initial documentation.
🔍 Step 2: Execute Testing Procedures
Follow your audit program systematically:
- Document walkthroughs to understand processes
- Test design effectiveness of controls
- Test operating effectiveness through sampling
- Perform substantive testing where appropriate
📝 Step 3: Document Findings
Record observations with sufficient detail to support conclusions. Include evidence, root causes, impact assessment, and preliminary recommendations.
💡 Best Practice
Document as you go rather than waiting until fieldwork is complete. This ensures accuracy, enables real-time quality review, and facilitates timely issue resolution.