Public entities should select auditors only after considering five basic steps for an effective audit procurement process, as follows:

Step 1: Planning (determining what needs to be done and when).

Step 2: Communicating Audit Requirements and Soliciting Proposals (writing a clear and direct solicitation document and disseminating it widely).

Step 3: Selecting a Qualified Auditor (authorizing a committee of knowledgeable persons to evaluate the ability of prospective auditors to effectively carry out the audit).

Step 4: Written the Agreement: Documenting Expectations (documenting the expectations of both the entity and the auditor).

Step 5: Monitoring the Audit: Ensuring a Quality Audit (periodically reviewing the progress of that performance).