Auditing the Process, Not Just the Numbers

A process audit asks whether the decisions, approvals and controls that produced a construction programme actually operated as designed — a different question from whether the accounts are correct or whether a rule was broken. This report sets out what such an audit examines, where its criteria come from in Indian public works, how it samples and evidences control operation rather than transaction totals, and why its findings must carry a cause.

Part of AECS Research Global's publications programme — drawing on ARG's work across cost management, EPC advisory and integrated project delivery. Download the full report below.