What documents will IAS request or require access to as part of the audit?

The auditor will typically seek access to the following information through formal request and/or referral to the organization's website:

• Mission and key objectives of the entity or process
• Results of prior internal and external reviews
• Action plans for significant management initiatives
• Organizational charts
• Process flowcharts
• Summary of contracts and grants
• Department-specific policies and procedures
• Budgetary, financial, management, and exception reports
• Source documents such as payroll records, travel vouchers, recharges, and cost transfers