It is now time to conduct the audit you previously planned. First, take stock of the type of evidence youll be seeking to gather in order to conduct your audit. What types of internal and external audit evidence may be available to you? Which are your highest priorities to collect?

Draw up a list of the documents youll hope to gather in the first week of your audit, and write up a brief interview plan (listing the questions you intend to ask, the information you hope to gain or confirm, and the potential limitations of the information youll receive) to get started.