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A-Z Index | Directories

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3. Fieldwork

The fieldwork phase consists of performing audit activities to satisfy the scope and objectives of the audit.  General fieldwork procedures typically include:

  • Interviews with relevant staff and management members to determine the primary functions for each area or department, job responsibilities of each individual and how those responsibilities are fulfilled. During the interviews, we also determine reporting relationships and areas that employees are concerned about and/or would like Internal Audit to review.
  • Expenditure testing to verify compliance with departmental, KSU, Board of Regents, State, and Federal expenditure policies and procedures (e.g., general expenditures, P-Card expenditures, travel, appropriate approvals, business purposes, etc.).
  • Process reviews to determine if adequate internal controls are in place to reduce the risks associated with key processes (e.g., segregation of duties, cash handling procedures, etc.).
  • Review of safety measures in place (e.g., card readers, locks on doors, hazardous materials, etc.).
  • Safeguarding of assets (e.g., access to keys, combinations to safes, sign-out for assets that leave the campus, etc.).
  • Safeguarding of information (e.g., access to information systems and specific computer functions, retention of information, locked filing cabinets, etc.).

Return to Planned Review Process

 

 
 

 

   
 
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