Figure 4: Consideration of Internal Control in a Generally Accepted Government Auditing Standards Performance Audit | Government Auditing Standards (GAO-24-106786)

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Figure 4: Consideration of Internal Control in a Generally Accepted Government Auditing Standards Performance Audit

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Long Description

Is internal control significant to audit objectives?
1. No - Document.
  1. Determine, as applicable, for new or revised objectives, return to step 1.
2. Yes - Document and Proceed.
  1. Obtain an understanding of internal control that is significant to the audit objectives.
  2. Plan and perform audit procedures to assess internal control to the extent necessary to address the audit objectives.
  3. Evaluate and document the significance of identified internal control deficiencies within the context of the audit objectives.
  4. Consider internal control deficiencies when developing the cause element of findings.
  5. Identify the scope of internal control assessed to the extent necessary for report users to reasonably interpret the findings, conclusions, and recommendations in the audit report.