At the most basic level, the procedure confirms that your records match the physical reality: you have all the objects you should have, correctly numbered and located where they are supposed to be.
This is the Spectrum standard for Audit. It includes policy questions and sets out the minimum requirements you should aim to meet however you put this procedure into practice.
This suggested procedure shows how you might meet the Spectrum standard for Audit. It is presented in two formats: text and workflow diagram. They are meant to be starting points for you to adapt to the needs of your own museum.