A compliance audit is a review of adherence to laws, regulations, or policies and procedures. Compliance audits can be done internally, externally, or by a government agency to ensure adherence.
Individuals and companies sometimes elect to undergo audits by internal or external auditors to ensure compliance. Government agencies also have a responsibility to audit for compliance. The type of records audited varies depending on the laws, regulations, or policies and procedures being audited. Regardless, there is common ground to every audit that will help prepare a compliance audit checklist. Before beginning an audit, ensure the following have been provided: