When an audit is to be conducted, the entity to be audited shall be contacted to establish the date and time when the audit will begin, the records and documents to be examined and their location and availability. The audited entity shall designate a contact person or representative with whom audit activities are be coordinated. The auditor in charge may review the audit plan with the audited entity to provide an understanding of audit procedures and objectives.
021-11 Wyo. Code R. § 11-3