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