In order than an audit may be carried out in a systematic and efficient manner, the following steps should be taken :

(1) Work must be carried on regularly and record kept of time of arrival/departure of the staff and also of the work done each day;
(2) As far as possible, a definite portion of the work should be completed each day so that loose ends are not left over for being tied up at a later date;
(3) Entries should be made in the audit note book and the audit programme initialled as a routine;
(4) Coloured pencils and different type of ticks must be employed to indicate the various audit processes which have been applied and their significance must not be disclosed to the client;
(5) All the vouchers after examination must be immediately cancelled with an audit stamp;
(6) Staff members should refrain from discussing the client’s affairs amongst themselves and with outsiders.

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