Each issue of the Focus On series summarizes audit practices and findings based on an analysis of audit reports contained in the Audit News Database. While each issue examines a different topic, every issue includes:
- A list of selected audits related to the issue topic;
- A summary of each selected audit;
- An analysis of the main audit areas covered as well as common findings and recommendations; and
- Web links to full audit reports and if applicable, related guidance documents.
The Focus On series is intended to help performance auditors save time and complete audit planning and examination work more rapidly. It is also intended to assist audit offices in preparing a strategic audit plan and in maintaining ongoing knowledge of specific topic areas.