Audit Letter Ex

TO: Name, Director Department DATE:

FROM: Director

Internal Audit Office

SUBJECT: Audit of (insert area)

Internal Audit will be performing an audit of (function/department), which is scheduled to begin on (date). We tentatively plan to complete our fieldwork by (date). Our audit scope will cover the period (date) to (date), and may be changed after the survey is completed. The general objectives of this audit will be to evaluate compliance with organization policies and procedures; laws, regulations or guidelines. We will also evaluate internal controls. This audit will focus on applicable financial and performance issues.

To assist us with this audit, we would like to obtain some documentation prior to the start of fieldwork. Please provide the following documentation:

• All applicable laws, regulations, and guidelines

• Any policy memorandums or directives

• A copy of your operating procedures manual (if available)

• Current organizational chart

• Applicable Budget Goals and Objectives

Please feel free to designate key member of your staff whom the auditors may contact when requesting data. In addition, please arrange a workspace for the auditor(s).

Rest assured that inclusion of your department for audit on the Long-Range Audit Plan does not mean that something is wrong. Our office is responsible for examining and evaluating the adequacy and effectiveness of the organization’s systems of internal controls and the quality of performance by county departments.

I have assigned the following audit staff to this project:

Name Phone #

Supervisor:

Auditor In Charge:

Staff Auditors:

I have enclosed a brochure describing our audit process for your information. (Name of AIC) will be contacting you to arrange a convenient time for the Entrance Conference meeting. Should you have any questions before we meet, do not hesitate to call me at (insert contact information).