ABSTRACT
The conduct of an audit comprises the top-down dynamic of The Audit Adventure TM. Guided by their risk-based audit work plan, auditors commence their review of expected control for each area selected for sampling. They record their findings on an audit finding working paper (AFWP). A gemba attitude means going to the source to check the facts to arrive at a well-informed decision. When actual control of the sampled risk is established, auditors selectively but intrusively verify or test its effectiveness using specified sampling techniques. We learn why auditors are from Missouri. Audit findings are confirmed with the lead auditor and then with the auditee.
