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
• Section 12 (PDF) - Guidance for Recording and Reviewing Working Papers in MKInsight
• Complete Manual (PDF)