ABSTRACT
Fieldwork is the second of three phases of internal audits. The phases are: planning, fieldwork, and reporting phases. The work performed during fieldwork can be construed as an experiment, where the internal auditor is testing a hypothesis. It is very important that internal auditors discuss findings with audit clients during fieldwork to verify the accuracy of the auditors' results and confirm management's agreement. The fieldwork phase is also characterized by status updates to the client. The type and frequency of these status updates vary based on the needs of the client, but in general, internal auditors should err on the side of more communication than less. Most of the discussion regarding fieldwork focuses on the work of auditors within their clients' organizations. Discussing and clearing items during fieldwork makes the exit meeting more efficient and effective, and often expedites the publication of the draft and final reports. Fieldwork may extend outside the client's organization if there are outsourced activities.
