Following are 10 audit procedures taken from several audit programs:

1. Observe customers purchasing merchandise at counters throughout the store, being alert for indications of impoliteness on the part of store employees and for details related to courtesy in the treatment of customers.

2. Examine last year’s audit findings and list items needing follow-up in this year’s audit.

3. Count the vehicles in the motor pool, being sure to account for all of those in the lot, the maintenance shop, and those checked out to company employees. Compare this inventory count to accounting records.

4. Foot the monthly production records and check their accuracy.

5. Tour plant facilities, observing operations and scanning for unusual or unproductive activities.

6. Prepare flowcharts that describe operations and identify key control points.

7. Vouch a statistical sample of divisional disbursements.

8. Evaluate the adequacy of the internal control system.

9. Evaluate the effectiveness of the internal control system.

10. Request the original production documents to support the department’s monthly report totals.

Required:
Identify the audit procedures that are most likely to be included in the review phase of an audit, the compliance testing phase, and the evaluation phase. You may find that some of the procedures could be included in more than one of the phases. If so, state which phases and explain why.