Fieldwork is the second of three phases of internal audits. During this phase internal auditors focus primarily on testing, but there are in fact two main activities that take place:

Verification that the controls reviewers were told were in place, are in fact in place. This is often accomplished by examining relevant policies and procedures documents, organizational charts and through interviews, flowcharting, and walkthroughs.

Verification that the controls in place are working as intended. This is often accomplished by testing these controls, which can be done through the testimony of knowledgeable individuals, observation of workplace activities, the inspection of relevant documents, the recalculation of key figures and the analysis of relevant data.