Although each audit is unique, the audit process for most engagements is similar. It typically consists of four stages: planning (also known as survey or preliminary review), fieldwork, audit report, and follow-up. Client participation is essential at all stages of the audit process. Audits, like any special project, necessitate some time away from your department's personnel. One of the primary goals is to reduce this time and avoid disrupting ongoing activities. The Internal Audit Director notifies the client of the audit via an announcement or engagement letter. This letter communicates the audit's scope and objectives, the auditors assigned to the project, and other pertinent information.