Planning

We define the audit objectives, scope, timing, resources, and work program after understanding the area being audited and identifying key risks.

Fieldwork

During fieldwork, we gather and analyze evidence, test processes and controls, and document the work performed to support objective audit conclusions and recommendations

Reporting

We communicate audit results in a clear, objective, and constructive report that includes the audit objectives, scope, conclusions, findings, recommendations, and management’s response.

Follow-up

We monitor management’s progress in addressing audit recommendations, verify corrective actions when appropriate, and report unresolved issues or accepted risks to the City Commission