In this step, the actual work of the audit is performed. The auditor begins the Fieldwork by gathering information about the operation, gaining an understanding of departmental functions, and identifying areas of weakness and concern (as well as strengths).

This work includes reviewing financial and budgeting activity, administrative and business procedures, critical functions, information technology, and other activities specific to each auditee. The auditor will conduct interviews with key personnel, observe departmental procedures, and periodically review the audit progress with the department heads and personnel. The auditor uses a variety of investigative techniques including observing, walkthroughs, interviewing, sampling, analyzing, and verifying. Audit findings should include five elements:

• Condition (what is);
• Criteria (what should be);
• Cause (what happened);
• Effect (why does it matter); and
• Recommendations.

You many contact us at anytime throughout the audit with your questions or concerns regarding the audit process or audit findings. During the fieldwork, which is typically the lengthiest part of the audit, the auditor identifies areas of risk and concern within the department's internal controls and procedures, all of which will be discussed with you before or at the conclusion of the fieldwork.