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Policies & Procedures

Audit Manual

  • Section 1 (PDF) - Introduction and Overview
  • Section 2 (PDF) - Ethical Principles in Government
  • Section 3 (PDF) - Audit Standards - General Standards
  • Section 4 (PDF) - Field Work Standards for Performance Audits
  • Section 5 (PDF) - Audit Process - Planning to Fieldwork
  • Section 6 (PDF) - Elements Critical To Successful Fieldwork
  • Section 7 (PDF) - Reporting Audit Results
  • Section 8 (PDF) - Audit Workplan, Recommendations, and Communications
  • Section 9 (PDF) - Fraud Hotline
  • Section 10 (PDF) - Supplemental Guidance on Internal Control, Abuse, Fraud and Assessing Significance of Laws, Regulations, or Provisions of Contracts or Grant Agreements
  • Section 11 (PDF) - Supplemental Guidance for Agreed-Upon Procedures Attestation Engagements
  • Complete Manual (PDF)