An audit procedure is a set of steps or techniques used by auditors to evaluate and verify the accuracy, completeness, and reliability of an organization's financial records, processes, or systems. These procedures may include inspecting documents, observing operations, conducting interviews, and performing analytical reviews. The goal is to gather sufficient evidence to form an opinion on whether the subject of the audit complies with relevant standards, policies, or regulations. Effective audit procedures help identify risks, ensure transparency, and support informed decision-making.