Audits are conducted either on site or by correspondence. The complexity of the audit and amount of documentation determines whether the audit will take place at your business, your representative’s office, or by correspondence. Generally, most audits are conducted by correspondence, and the auditor will notify you if it will take place on site instead. Correspondence audits typically do not involve an in-person meeting with the auditor. (Question and answer last reviewed June 24, 2024)