AuditNet The Audit Process
Audit Fieldwork (Testing)
Fieldwork is the process of gathering evidence and analyzing and evaluating that evidence as identified in the Planning Survey & Research process.
The purpose of fieldwork is to accumulate sufficient, competent, relevant, and useful evidence to reach a conclusion concerning our performance expectations, and to support our audit comments and recommendations. Audit evidence is sufficient when it is factual and would convince an informed person to reach the same conclusion. Evidence is competent if it consistently produces the same outcomes. It is relevant when it is directly related to the audit comments, recommendations, and conclusions.
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Integrating ACL into Your Audit Environment, A Case Based Approach - Tampa Bay IIA ACL Users Group includes a Reference Guide, audit programs and fraud tests by functional areas.