Supervision

7.44 The field work standard related to supervision for performance audits performed in accordance with GAGAS is:

Staff are to be properly supervised.

7.45 Supervision involves directing the efforts of staff assigned to the audit to ensure that the audit objectives are accomplished. Elements of supervision include providing sufficient guidance to staff members, staying informed about significant problems encountered, reviewing the work performed, and providing effective on-the-job training.

7.46 Supervisors should satisfy themselves that staff members clearly understand what work they are to do, why the work is to be conducted, and what the work is expected to accomplish. With experienced staff, supervisors may outline the scope of the work and leave details to the staff. With less experienced staff, supervisors may have to specify audit procedures to be performed as well as techniques for gathering and analyzing data.

7.47 Reviews of audit work should be documented. The nature and extent of the review of audit work may vary depending on a number of factors, such as the size of the audit organization, the significance of the work, and the experience of the staff.