The Chief Audit Executive prepares an audit plan each year which is reviewed and approved by the Audit & Ethics Committee. The plan is primarily developed based on the assessment of various risk factors, the results and length of time of previous audits, and management input. Some areas are audited every year. Additionally, throughout the year unscheduled audits may be undertaken as necessary.

The best way to prepare for an audit is to be familiar with all Tribal policies and procedures applicable to your area. The audit notification letter may request information regarding the program’s operations; this information should be provided in a timely manner. Files and records should be organized and readily accessible to the auditors. The auditors may also interview select employees so it is important that you make your staff aware of the audit and encourage open and honest communication.

There are several steps in performing an audit (see the Audit Process). The auditor will schedule an entrance meeting to define the audit scope and objectives with program management. Fieldwork will be performed at the program’s location(s) and all documentation and interview requests will be made through program management. The auditor’s understand the business needs of the program and will do everything possible not to interfere with or hinder the program’s day to day operations.