AG-19 Expenditure Audit Protocols

A comprehensive guide to the suggested protocol and the planning, initiating and arranging the audit, conducting the audit from commencement to close, writing the report, handling of the audit costs, as well as the operator’s role in each phase of the audit.  The Audit Protocol section includes points to consider regarding the various parties’ roles in initiating and preparing for the audit, conducting the audit, and audit resolution.  The Procedure Guidelines portion includes guidelines regarding the establishment of audit scope, preliminary audit work, establishment of an audit program, writing the audit report, and audit cost sharing among audit participants.  Also included is a sample audit program and templates for balloting, exceptions, and transmittal letters.  56 pages. Rev 2017.  (formerly known as Bulletin 3)

Includes AD-1 Electronic Media in Expenditure Audits.

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$60

Table of Contents

  1. FOREWORD
    1. GENERAL COMMENTS
    2. PURPOSE OF EXPENDITURE AUDITS
    3. DETERMINING AUDITS TO BE PERFORMED
    4. AUDIT PROVISIONS
    5. TECHNOLOGY AND AUDIT DATA
  2. SEQUENCE OF AUDIT EVENTS
  3. AUDIT PROTOCOL
    1. INITIATING AND PREPARING FOR THE AUDIT
    2. DURING THE AUDIT
    3. AUDIT RESOLUTION
  4. PROCEDURE GUIDELINES
    1. SCOPE
    2. PRELIMINARY WORK
    3. AUDIT TESTING AND ANALYSIS / AUDIT PROGRAM
    4. INFORMATION REQUESTS (IRs) AND PRELIMINARY EXCEPTIONS (PEs)
    5. FIELD TRIPS
    6. AUDIT REPORT
    7. AUDIT COSTS
  5. GLOSSARY
  6. EXHIBITS
    1. EXHIBIT 1—CONFIRMATION LETTER of ON-SITE AUDIT
    2. EXHIBIT 1A—CONFIRMATION LETTER of OFF-SITE AUDIT
    3. EXHIBIT 2—BALLOT LETTER FOR ON-SITE AUDIT
    4. EXHIBIT 2A—BALLOT LETTER FOR OFF-SITE AUDIT
    5. EXHIBIT 3—AUDIT EXCEPTION FORM
    6. EXHIBIT 4—AUDIT EFFECTIVENESS QUESTIONNAIRE (AUDIT TEAM)
    7. EXHIBIT 5—AUDIT EFFECTIVENESS QUESTIONNAIRE (OPERATOR)
    8. EXHIBIT 6—SAMPLE AUDIT REPORT COVER LETTER
    9. EXHIBIT 6—SAMPLE AUDIT REPORT AUDIT EXCEPTION SUMMARY
    10. EXHIBIT 6—SAMPLE AUDIT REPORT AUDIT EXCEPTIONS
    11. EXHIBIT 7—JOINT INTEREST AUDIT EXCEPTION CODES
SKU: AG-19 Categories: ,