3. How to carry out a professional audit?

When the audit team is put together by the audit program manager, an audit manager is appointed, who will be responsible for carrying out the audit.

An audit consists of six main phases:

• triggering the audit ;

• preparation of audit activities ;

• audit activities ;

• preparation and distribution of the audit report ;

• closing the audit ;

• audit follow-up.

Depending on the objectives and scope of the audit, the content of each of these phases will be more or less extensive.