The image summarizes the key elements of the two phases of the audit.

Phase I consists of a document review of 24 large departments and agencies. The first aspect of this document review is initiated by a request made to departmental Chief Audit Executives for documentation and for names of internal audit contacts. The second aspect of this phase is a request for Chief Audit Executives to validate preliminary audit findings for the department.

Phase 2 consists of on-site examinations of 5 large departments and agencies. This phase establishes an advisory committee composed of departmental representatives from the selected large departments and agencies. TBS-OCG auditors, together with external resources, formed the Horizontal Audit Team to perform onsite field work. All examination findings were validated with departmental management.

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