type of audit

Overview

The key to selecting the 'best fit' conservation audit approach is largely dictated by why an audit is needed. Ideally the audit objectives were determined with the help of the guidance provided on the WHETHER TO AUDIT page. Other considerations to decide on the type of audit and who will conduct it include: budget, availability of potential audit team members, ownership of results, and support and acceptance by senior management and donors. Regardless of who conducts the audit, the project (and its parent organization) must take ownership of the process, results, and recommendations, or it may not be worth doing. Also, regardless of the type of audit, the basic steps outlined in the audit guidance and tool will be relevant.

The table below can help you to decide on the type of audit to pursue, and who might conduct it. The table provides a brief description of different audit formats and "auditors," and outlines the principal benefits and drawbacks for each type.