Not sure what you are asking for. What is the audit for? Random chart audit, receivables, etc? Are you looking to develop an audit process for compliance? Usually the practice has policies and procedures which would give you their guidelines on compliance, there should be one! There also should be a compliance officer appointed to this task on record and they would oversee the audit(s). Generally procedures for any type of an audit are going to depend on what your auditing, who is auditing and why. Individual carriers would come in and perform their own audit, so the policies and procedures would be on file to include the roles of the office in complying with carrier or Medicare audit's.
Helpful tip before doing any audit. Make sure your filing system complies with HIPAA guidelines, I've seen many offices file EVERYTHING for a patient in one file and that's not efficient or compliant. Information per patient for their records are separated into two files : Clinical and financial. All clinical records are kept in separate files.