A department, process or grant may be selected for audit for many reasons. These may include: it has risen to the top of the audit cycle under the normal course of events, a new process has been implemented, new leadership has occurred, an audit has previously not been conducted or a concern has been raised.
The Internal Audit Department utilizes audit selection criteria that is generally accepted by the Profession and the Standards. Based on the area being audited, different criteria is utilized which best reflects the area's risks (see Risk Assessment under the Audit Selection Process).
Regardless of the reason, it is the goal of the Internal Audit Department to make the audit process a learning experience for all involved.