The audit process is a structured journey that begins with planning. Because an SAI cannot audit every line item, auditors use risk-based testing. They analyze the entity’s PFMIS transaction logs, past audit histories, and organizational changes to identify high-risk areas—such as capital project management or public payroll systems—where financial errors or corruption are most likely to occur.

During execution, auditors gather sufficient and appropriate audit evidence to support their conclusions. They apply specialized testing techniques:

At the close of field work, the audit team drafts a Management Letter for the entity’s accounting officer. This document details all identified financial weaknesses, errors, and legal breaches. The accounting officer is given a strict window to submit formal written responses and explanations. The auditor reviews these responses before compiling the final audit report for parliament.