Audit Approach

The image shown here is a diagram beginning with three boxes separated by connecting arrow boxes.

The first box is titled FSEP Program, the second box is titled FSEP Manual of Procedures. These two boxes are separated by four arrow boxes which point to both of the boxes. The first arrow box is titled: Regulation. The second arrow box is titled: Risk (to Agency Objectives). The third arrow box is titled: Management Control Framework. The fourth arrow box is titled Effectiveness (At meeting objectives). Pointing to these four arrow boxes is a fifth arrow box titled: Primary interview and document review.

The second main box titled FSEP is then connected to the third box titled Field Audit Activities, by an arrow box titled Policies & Procedures followed As Specified.

Pointing to this arrow box is a second arrow box titled: Audit Fieldwork.