This is the initial phase of the audit. Auditors must plan their work, which includes determining the scope and objectives of the audit, determining criteria and developing an audit plan. Agencies should begin their preparation for the audit during this phase.


Resource tracking. Some agencies use a resources tracking template to track staff and other incidental costs incurred in responding to a performance audit.

Data confidentiality. Some entities must adhere to strict federal guidelines for how their confidential data are accessed and controlled. Below are templates for data confidentiality agreements and a tracking log for system access.


Proceed to Phase 2: Fieldwork or Analysis