Audit Manual

• Section 1 - Introduction and Overview
• Section 2 - Ethical Principles in Government
• Section 3 - Audit Standards - General Standards
• Section 4 - Field Work Standards for Performance Audits
• Section 5 - Audit Process - Planning to Fieldwork
• Section 6 - Elements Critical To Successful Fieldwork
• Section 7 - Reporting Audit Results
• Section 8 - Audit Workplan, Recommendations, and Communications
• Section 9 - Fraud Hotline
• Section 10 - Supplemental Guidance on Internal Control, Abuse, Fraud and Assessing Significance of Laws, Regulations, or Provisions of Contracts or Grant Agreements
• Section 11 - Supplemental Guidance for Agreed-Upon Procedures Attestation Engagements
• Section 12 - Guidance for Recording and Reviewing Working Papers in MKInsight
• Complete Manual