Define audit scope, objectives, and timeframe
Identify all contingent worker categories to review
Gather worker rosters from HR, procurement, finance, and vendors
Reconcile contingent worker records across all systems
Verify worker classification and engagement type
Review contracts, statements of work, and purchase orders
Check onboarding, offboarding, and access records
Validate approvals, rates, and billing terms
Compare timesheets, invoices, and payments
Confirm compliance with labor, tax, and immigration requirements
Review policy adherence and required documentation
Identify co-employment and misclassification risks
Assess vendor management and supplier performance
Flag duplicate, inactive, or unauthorized workers
Document findings, exceptions, and risk levels
Assign remediation actions and responsible owners
Set deadlines for corrective actions
Track remediation progress to closure
Report audit results to stakeholders
Update policies, controls, and processes based on findings