BACK TO THE FUTURE: TIPS FOR PLANNING AND WRITING PROSPECTIVE AUDIT REPORTS
by Jessica Bryant-Bertail, Senior Analyst, U.S. Government Accountability Office
Most performance audits look at the past. But auditors can also turn their attention to the future by conducting prospective audits. In this article, Jessica Bryant-Bertail of the U.S. Government Accountability Office shares her experience working on prospective audits. She presents selected practices that will help performance auditors to plan and write prospective audit reports convincingly.