Review of audits conducted to ensure that audit reports are supported by relevant documentation and are in compliance with professional auditing standards. • Review may be requested for any audit completed including, but not limited to, review of the audits for the Annual Comprehensive Financial Report for the School District of Philadelphia, Uniform Guidance Compliance Audit of the City of Philadelphia, Uniform Guidance Compliance Audit of the School District of Philadelphia, Annual Report on Philadelphia City Government, Forecasted General Fund Statements of Operations, performance audits and any other audit report determined to require quality control review. • Use the audit review checklist to review the audit report and verify the inclusion of all required information such as the audit report findings and recommendation forms, supporting documentation. • Reference/trace all numbers and statements of fact included in the audit report to supporting documentation. • Prepare a list of points noted during the review. • Clear the points to the extent possible by discussing them with the in-charge auditor and/or the audit director. • Refer points that cannot be cleared to the Deputy Controller of Audit for resolution. • Read the revised report and supporting documentation to determine that all required modifications have been made.
