•Survey functions and activities in assigned areas to determine the nature of operations and the adequacy of the control system to achieve established objectives.

•Determine the direction and thrust of the proposed engagement effort.

•Plan the theory and scope of the engagement, and prepares an engagement work program.

•Determine the engagement procedures to be used, including statistical sampling and the use of information technology.

•Identify the key control points of the system.

•Evaluate a system’s effectiveness through the application of knowledge of business systems, including financial, manufacturing, engineering, procurement, and other operations, and an understanding of engagement techniques.

•Recommend necessary staff required to complete the engagement.

•Obtain, analyze, and appraise information as a basis for an informed, objective conclusion (opinion) on the adequacy and effectiveness of the system and the efficiency of performance of the activities being reviewed.

•Direct, counsel, and instruct staff assistant assigned to the engagement, and reviews their work for sufficiency of scope and for accuracy.