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Charity and Nonprofit Audits: Correspondence Audit

A correspondence audit is relatively limited in scope. An agent typically conducts the audit using letters and phone calls to work with the officers or a representative of the organization. A correspondence audit can expand and become an in-person (field) audit, particularly if the issues grow more complex or the organization does not respond.

This chart illustrates the steps involved in a correspondence audit.

 
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Page Last Reviewed or Updated: 23-Sep-2014