the life of the auditor became much difficult than before because of the process without procedures.so would you pls tell me how to audit process with out procedures. :?:

what is the difference between check the result of the processes but not the records :?:

How can you conduct an audit without testing any of the records? First you must evaluate the internal controls in place for the process and then test to see whether those internal controls are in effect and operating properly to provide reasonable assurance that objectives are being met.

Merely using a checklist and relying on answers provided by management would not be sufficient.

Jim Kaplan