Audit Manual

• Section 1 (PDF) - Introduction and Overview
• Section 2 (PDF) - Adherence to Government Auditing Standards
• Section 3 (PDF) - Field Work Standards for Performance Audits: Evidence, Significance, Audit Risk, and Planning
• Section 4 (PDF) - Audit Process: Audit Planning to Fieldwork
• Section 5 (PDF) - Elements Critical to Successful Fieldwork
• Section 6 (PDF) - Reporting Audit Results
• Section 7 (PDF) - Risk Assessment, Audit Work Plan, Recommendation Follow-Up, and Monthly and Annual Reports
• Section 8 (PDF) - Fraud Hotline Procedures
• Section 9 (PDF) - Application Guidance on Internal Control, Abuse, Fraud, and Assessing the Significance of Laws, Regulations, or Provisions of Contracts or Grant Agreements
• Section 10 (PDF) - Application Guidance for Agreed-Upon Procedures Attestation Engagements
• Section 11 (PDF) - Guidance for Recording and Reviewing Working Papers in MKInsight
• Complete Manual (PDF)