1. Audit objectives to be achieved by auditor.
2. Preliminary risk assessment, scope of audit work and control environment.
3. Audit procedures to be used in obtaining audit evidence
4. Vouching and casting.
5. Procurement audit document to be examined for verification for compliance with legal requirements, regulations and policies.
6. Working papers used and their references and dates obtained or produced.
7. Audit findings, recommendations and reporting.
8. Audit area or name of audit performed and date of the audit or period of audit task.
9. Time period to complete audit tasks assigned to staff.
10. Signature, name and initials.
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