How does the Department of Internal Audit choose what areas are to be audited?

In identifying an area to review, a number of factors are considered.

1. Level of risk.
2. Management's level of concern.
3. Current industry trends.
4. Current focus of the agency.

These factors are considered and an audit plan is developed on an annual basis. The Audit Plan maintains flexibility in that some audits take longer than expected or other issues become priority and the focus of the department is redirected.