The audit questionnaire assumes that restitution programs vary widely in sponsorship, purpose, scope, and procedures. Thus, not all questions may be applicable to all programs. In addition, the questions apply only to the restitution component of agencies whose responsibilities extend beyond juvenile restitution. The guidelines note that either internal staff or an outside consultant may conduct the audit. If the audit is conducted internally, a committee of three or more people is preferable to a single person, and at least one of the committee members should come from the outside. The audit questions focus on the program philosophy, program procedures, management information system, program evaluation, program staffing, program support, and community relations. After completing the questionnaire, audit committees should review the answers and set priorities among the questions to which a negative response was given.