Planning – Audit Notification, Engagement Planning, and Entrance Conference

Audit notifications are sent out in advance as required by policy, typically a month before the engagement, for audits included in the OHIA approved annual audit plan.  The audit notification communicates OHIA’s authority for performing the audit, the scope and the overall objectives.

In this stage, the auditors are planning the engagement and gaining an understanding of your mission and objectives in order to tailor the audit to your needs.  During the planning process, we begin by gathering information about your operations in order to gain an understanding of the information systems, supporting business processes, and internal controls.

Entrance conferences are held with our clients in order to introduce the audit team, provide background on OHIA, communicate how the engagement will be carried out, discuss the planned timeline and to allow the client an opportunity to ask any questions related to the audit engagement.

At the entrance meeting, you may invite any staff member you wish to include. We need your assistance in learning about your unique operations. To that end, we will ask you and your staff questions regarding your organization, personnel, facilities, equipment, funds, and other relevant information.  It is important that you use this initial meeting to identify areas of special concern and to express any issues that you would like us to consider during our review.

We’ll perform a walk-through of selected important operations to obtain an overview of the area. We will interview people involved in the unit, review reports/dashboards, files, and other sources of information related to the audit.





Planning  –  Fieldwork  –  Exit Conference  –  Audit Report  –  Follow-up