The evaluation phase of the audit is referred to as fieldwork. To assess the adequacy of internal controls and compliance, the auditor meets with key personnel, reviews departmental records and ...

The Case Western Reserve’s Board of Trustees and management place assets at risk to achieve established priorities and goals. A key function of the Office of Internal Audit Services is to understand, ...

An opening conference is held with the auditee to define the scope of the audit and identify any areas of concern noted by the auditee. Unannounced audits are initiated where appropriate. Fieldwork ...