Detailed steps:

• Cooperative can request audit or RCA may initiate audit following the inspection report
• Verify balance sheet, book of accounts, etc.
  
• Verify loan and Human resource in case of SACCO
  
• Prepare provisional report
  
• Meet with concerned people specified in the provisional report for more explanation
  
• Make final report and submit it to Director General for signature
  
• Share final report to general assembly of the cooperative
  
• Follow up audit recommendations