The Auditor General’s Department has developed standard work programmes for most of the areas to be audited at client entities. These are adapted if the circumstances at the client requires it. The audit work includes testing of the internal controls in place at the client as well as verifying the figures in the financial statements. The audit is conducted on a test basis. Samples considered to be representative of the population are selected and tested. In certain small entities or areas considered to be of high risk 100% of the population may be tested. Findings are continuously discussed with representatives of the client. At the end of the fieldwork the findings are discussed with the client in what is called an ‘exit meeting.’ The audit work and findings are collected in the audit working papers. Current files contain all the detailed work and supports for the findings. The permanent files are updated with any relevant information.

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