During the field work phase, the operational reviewer often prepares work papers.

- 1.Identify the elements every work paper should contain.

- 2.Identify five ways in which work papers are used.

- 3.Discuss how the reviewer might benefit from the use of work papers.

2. One of the most important areas of the planning phase is to identify the critical problem areas. Name and explain these five areas, and then recommend the sources you might use in the review of administrative and operational controls.