If the owner or management has concerns about whether or not a certain department or operation is operating effectively, they can request that I perform an internal audit. The first step is to obtain an understanding about the company and various internal control procedures through questions and observations. I can then test the effectiveness of various procedures within the department or operation to help verify whether or not the internal controls are operating effectively. I then document my findings, prepare a thorough report and then review my findings with the owner or management. Included in this report are recommendations to help improve internal control procedures, within the department or operation.