People are often confused as to what takes place during the internal audit process, which we call the Audit Approach. The Audit Approach is a general audit process you can expect when the internal audit team performs a review of your department. The exact process may vary according to each engagement. During the process, the control evaluation is a primary responsibility. When performing reviews and evaluating controls, the Office of Internal Audit performs various types of audits. Just as various departments have different functions, so too are the types of audits we perform.