ISO 19011:2018 Clause 6.3.2.2 Audit planning details

The scale and content of the audit planning can differ, for example, between initial and subsequent
audits, as well as between internal and external audits. Audit planning should be sufficiently flexible to permit changes which can become necessary as the audit activities progress.
Audit planning should address or reference the following:

1. the audit objectives;
2. the audit scope, including identification of the organization and its functions, as well as processes to be audited;
3. the audit criteria and any reference documented information;
4. the locations (physical and virtual), dates, expected time and duration of audit activities to be conducted, including meetings with the auditee’s management;
5. the need for the audit team to familiarize themselves with auditee’s facilities and processes (e.g. by conducting a tour of physical location(s), or reviewing information and communication technology);
6. the audit methods to be used, including the extent to which audit sampling is needed to obtain sufficient audit evidence;
7. the roles and responsibilities of the audit team members, as well as guides and observers or interpreters;
8. the allocation of appropriate resources based upon consideration of the risks and opportunities related to the activities that are to be audited.

Audit planning should take into account, as appropriate:

• identification of the auditee’s representative(s) for the audit;
• the working and reporting language of the audit where this is different from the language of the auditor or the auditee or both;
• the audit report topics;
• logistics and communications arrangements, including specific arrangements for the locations to be audited;
• any specific actions to be taken to address risks to achieving the audit objectives and opportunities arising;
• matters related to confidentiality and information security;
• any follow-up actions from a previous audit or other source(s) e.g. lessons learned, project reviews;
• any follow-up activities to the planned audit;
• coordination with other audit activities, in case of a joint audit.

Audit plans should be presented to the auditee. Any issues with the audit plans should be resolved
between the audit team leader, the auditee and, if necessary, the individuals managing the audit
programme.

The scale and content of the audit planning can differ, for example, between initial and subsequent audits, as well as between internal and external audits. Audit planning should be sufficiently flexible to permit changes which can become necessary as the audit activities progress.The scale and content of audit planning can vary based on factors such as whether it’s an initial or subsequent audit and whether it’s an internal or external audit. Here are key points elaborating on this concept:

1. Initial vs. Subsequent Audits:
   • Initial Audit: In the case of an initial audit, the planning process may involve a more comprehensive understanding of the auditee’s systems, processes, and controls.
   • Subsequent Audits: Subsequent audits may benefit from a more targeted approach, focusing on changes, improvements, or areas identified in previous audits.
2. Internal vs. External Audits:
   • Internal Audits: Internal audits, being conducted by personnel within the organization, may have more in-depth knowledge of internal processes, systems, and controls.
   • External Audits: External audits, often conducted by independent third parties, may require a more detailed planning phase to familiarize the auditors with the auditee’s operations.
3. Flexibility in Planning:
   • Adaptability: Recognize that audit planning should be adaptable to the specific context of each audit.
   • Changing Circumstances: Be prepared to make changes to the audit plan as circumstances evolve, allowing for agility in response to new information or unexpected developments.
4. Risk-Based Approach:
   • Dynamic Risk Assessment: Adopt a dynamic risk assessment approach, allowing for adjustments based on emerging risks or changes in the auditee’s environment.
   • Risk Prioritization: Continuously prioritize risks to focus audit efforts on the most significant areas.
5. Resource Allocation:
   • Resource Flexibility: Be flexible in resource allocation, adjusting staffing levels or expertise based on the requirements of the audit.
   • Optimal Resource Use: Ensure that resources are used optimally to address the most critical areas identified during the audit.
6. Continuous Monitoring:
   • Progress Tracking: Implement mechanisms for continuous monitoring of audit progress against the plan.
   • Adaptation to Findings: Be ready to adapt the audit plan based on findings and insights gained during the audit process.
7. Communication and Coordination:
   • Stakeholder Engagement: Engage with stakeholders, including the auditee, to keep them informed of the audit progress and any necessary adjustments to the plan.
   • Collaborative Decision-Making: Encourage collaborative decision-making in situations where changes to the audit plan are considered.
8. Documentation and Reporting:
   • Real-Time Documentation: Document changes to the audit plan in real-time to maintain a clear record of decisions and adjustments.
   • Transparent Reporting: Communicate changes transparently to relevant parties, ensuring that everyone involved is aware of modifications to the original plan.
9. Feedback Mechanism:
   • Open Feedback Channels: Establish open channels for feedback from the audit team and other stakeholders.
   • Lesson Learning: Use feedback to identify lessons learned and areas for improvement in the audit planning process.
10. Regulatory Compliance:
    • Compliance Checks: Ensure that the audit plan remains in compliance with relevant regulations and standards throughout the audit.
    • Adaptation to Regulatory Changes: Be responsive to any changes in regulatory requirements that may impact the audit plan.

By incorporating flexibility into the audit planning process, audit teams can navigate the dynamic nature of audits more effectively. This adaptability allows for a more responsive and value-driven audit, ultimately contributing to the achievement of audit objectives in a changing environment.

Audit planning should address or reference the audit objectives. The audit plan serves as a roadmap for the entire audit process, and its foundation lies in clearly defining and addressing the audit objectives. Here’s an elaboration on this concept:

1. Clarity in Objectives:
   • Clearly Defined Objectives: The audit plan should articulate clear, specific, and measurable audit objectives. These objectives provide a purpose for the audit and guide the entire process.
   • Alignment with Stakeholder Expectations: Ensure that the audit objectives align with the expectations of stakeholders, including the audit client, management, and regulatory authorities.
2. Scope Definition:
   • Scope Aligned with Objectives: The scope of the audit, as outlined in the plan, should directly align with the defined objectives.
   • Boundaries and Inclusions: Clearly specify the boundaries of the audit and include or exclude relevant areas based on the audit objectives.
3. Risk-Based Approach:
   • Objective-Driven Risk Assessment: Conduct a risk assessment with a focus on risks that could impact the achievement of audit objectives.
   • Risk Mitigation Plans: Develop plans to address identified risks and ensure they are integrated into the overall audit plan.
4. Criteria for Evaluation:
   • Objective-Linked Criteria: Specify the criteria against which the audit will evaluate processes, controls, or systems. These criteria should directly relate to the audit objectives.
   • Alignment with Standards: Ensure that the chosen criteria align with relevant standards, regulations, and best practices.
5. Audit Program Development:
   • Objective-Driven Program: Develop the audit program based on the defined objectives, outlining the procedures and activities that will be undertaken.
   • Comprehensive Coverage: Ensure that the audit program provides comprehensive coverage of areas relevant to achieving the objectives.
6. Resource Allocation:
   • Objective-Optimized Resource Use: Allocate resources, including personnel, time, and technology, in a manner that optimally supports the achievement of audit objectives.
   • Efficiency in Resource Utilization: Ensure that resources are efficiently deployed to areas where they contribute most significantly to objective attainment.
7. Communication of Objectives:
   • Stakeholder Communication: Clearly communicate the audit objectives to all relevant stakeholders, including the audit team, auditee, and other parties involved.
   • Understanding by All Parties: Confirm that there is a shared understanding of the objectives and their significance.
8. Monitoring Progress:
   • Progress Tracking: Implement mechanisms to monitor the progress of the audit against the established objectives.
   • Real-Time Adjustments: Be prepared to make real-time adjustments to the audit plan if progress deviates from the intended path.
9. Documentation and Reporting:
   • Objective-Driven Documentation: All documentation, including working papers and reports, should be aligned with the audit objectives.
   • Transparent Reporting: Clearly articulate findings and conclusions in the final report in relation to the established objectives.
10. Post-Audit Evaluation:
    • Objective Achievement Assessment: Evaluate the extent to which the audit objectives were achieved during the post-audit phase.
    • Continuous Improvement: Identify lessons learned and areas for improvement in future audit planning based on the assessment.

In summary, effective audit planning revolves around the audit objectives, ensuring that every aspect of the plan is aligned with the intended purpose of the audit. This not only provides direction to the audit team but also enhances the likelihood of delivering valuable and relevant results to stakeholders.

Audit planning should address or reference the audit scope, including identification of the organization and its functions, as well as processes to be audited. A well-defined audit plan should explicitly address and reference the audit scope. The scope outlines the boundaries and parameters of the audit, providing clarity on what will be examined and ensuring alignment with the audit objectives. Here are key considerations related to addressing the audit scope in the planning process:

1. Clear Definition of Scope:
   • Explicit Boundaries: Clearly define the boundaries of the audit scope to indicate what is included and excluded from the audit.
   • Alignment with Objectives: Ensure that the scope is aligned with the overarching audit objectives.
2. Identification of the Organization:
   • Organizational Overview: Provide an overview of the audited organization, including its structure, key divisions, and any relevant subsidiaries or business units.
   • Contextual Understanding: Establish a context for the audit team to understand the organization’s overall operations.
3. Functions and Processes to be Audited:
   • Identification of Functions: Clearly identify the organizational functions or departments that will be subject to the audit.
   • Scope of Processes: Specify the processes within the identified functions that will be audited.
4. Relevance to Objectives:
   • Objective Alignment: Ensure that the selected functions and processes within the scope directly contribute to the achievement of audit objectives.
   • Focus on Significant Areas: Prioritize auditing areas that are most critical to the organization’s performance and objectives.
5. Inclusion of Support Functions:
   • Consideration of Support Processes: Include support functions, such as IT, human resources, or finance, if they are integral to the audited processes.
   • Cross-Functional Dependencies: Recognize and address cross-functional dependencies that may impact the audited processes.
6. Regulatory and Standard Compliance:
   • Legal and Regulatory Considerations: Ensure that the audit scope complies with relevant legal and regulatory requirements.
   • Alignment with Standards: Align the scope with applicable industry standards, frameworks, or certifications.
7. Scope Changes and Flexibility:
   • Documentation of Changes: If there are changes to the scope during the audit, document these changes and communicate them to relevant stakeholders.
   • Flexible Approach: Build flexibility into the audit plan to accommodate changes in the scope based on emerging information or unforeseen circumstances.
8. Communication with Auditee:
   • Auditee Consultation: Engage with the auditee to ensure a mutual understanding of the audit scope.
   • Confirmation of Scope: Obtain confirmation from the auditee regarding the scope to avoid misunderstandings.
9. Alignment with Audit Criteria:
   • Criteria Selection: Ensure that the audit scope aligns with the chosen audit criteria, such as standards, policies, or specific requirements.
   • Consistency in Evaluation: Guarantee that the scope facilitates consistent evaluation against established criteria.
10. Documentation of Scope:
    • Documented Scope Definition: Clearly document the defined audit scope in the audit plan.
    • Reference in Documentation: Reference the scope in all relevant audit documentation to maintain consistency.
11. Continuous Monitoring:
    • Scope Monitoring: Implement mechanisms to monitor adherence to the audit scope throughout the audit process.
    • Addressing Scope Creep: Address any potential scope creep promptly, ensuring that the audit remains focused and aligned with objectives.

By addressing the audit scope comprehensively in the planning phase, the audit team sets the foundation for a focused, effective, and purpose-driven audit. This clarity helps guide the audit team’s activities, promotes efficient resource utilization, and contributes to the overall success of the audit.

Audit planning should address or reference the audit criteria and any reference documented information.

1. Clear Definition of Audit Criteria:
   • Specification of Criteria: Clearly define the audit criteria against which the auditee’s processes or systems will be evaluated.
   • Alignment with Standards: Ensure that the chosen criteria align with relevant standards, regulations, policies, or other requirements.
2. Reference to Documented Information:
   • Identification of Documented Information: Specify any documented information that will be referenced during the audit process.
   • Relevance to Criteria: Ensure that the documented information aligns with and supports the selected audit criteria.
3. Consistency in Evaluation:
   • Uniform Application of Criteria: Communicate to the audit team the importance of consistently applying the defined criteria throughout the audit.
   • Avoiding Bias: Minimize the risk of subjective interpretation by clearly referencing objective criteria.
4. Document Control and Accessibility:
   • Documented Information Control: Establish procedures for controlling and accessing documented information to ensure its integrity and relevance.
   • Version Control: Clearly define protocols for version control to prevent reliance on outdated or incorrect information.
5. Alignment with Audit Objectives:
   • Objective-Driven Criteria: Ensure that the chosen audit criteria directly contribute to the achievement of audit objectives.
   • Relevance to Scope: Confirm that the criteria are relevant to the identified scope of the audit.
6. Cross-Reference in Documentation:
   • Inclusion in Audit Plan: Reference the audit criteria and any relevant documented information in the audit plan.
   • Cross-Reference in Working Papers: Ensure that working papers and other documentation cross-reference the specific criteria used for evaluation.
7. Review of Documented Information:
   • Pre-Audit Review: Conduct a pre-audit review of documented information to confirm its suitability and relevance.
   • Documented Information Analysis: Analyze documented information to identify trends, patterns, or areas requiring special attention during the audit.
8. Consultation with Auditee:
   • Communication on Criteria: Engage with the auditee to communicate the audit criteria and ensure mutual understanding.
   • Confirmation from Auditee: Obtain confirmation from the auditee regarding the acceptability and appropriateness of the chosen criteria.
9. Change Management for Criteria:
   • Adaptation to Changes: Establish procedures for managing changes to audit criteria, considering updates to standards or other regulatory requirements.
   • Communication of Changes: Communicate any changes in criteria to the audit team and relevant stakeholders.
10. Alignment with Risk Assessment:
    • Risk-Linked Criteria: Ensure that the chosen audit criteria are aligned with the risk assessment, focusing on areas with higher risk.
    • Adaptation to Emerging Risks: Be prepared to adapt criteria in response to emerging risks identified during the audit.
11. Continuous Monitoring and Adjustment:
    • Ongoing Evaluation: Continuously monitor and evaluate the relevance of audit criteria throughout the audit.
    • Adjustment as Needed: Be open to adjusting criteria if new information or findings necessitate a change.

Audit planning should address or reference the locations (physical and virtual), dates, expected time and duration of audit activities to be conducted, including meetings with the auditee’s management. These details are crucial for the effective execution of the audit process. Here are key considerations related to addressing locations, dates, expected time, and duration of audit activities, including meetings with the auditee’s management:

1. Location of Audit Activities:
   • Physical Locations: Clearly specify the physical locations where audit activities will take place, considering the geographic distribution of the auditee’s operations.
   • Virtual Locations: If applicable, identify any virtual or remote locations where audit activities may occur, especially considering the increasing prevalence of virtual audits.
2. Dates and Schedule:
   • Defined Dates: Clearly define the specific dates when the audit activities are scheduled to commence and conclude.
   • Scheduling Considerations: Take into account any critical dates or timelines relevant to the auditee’s operations or business cycles.
3. Expected Time and Duration:
   • Time Allocation: Specify the expected time allocated to each phase of the audit, including planning, fieldwork, and reporting.
   • Duration of Audit: Clearly communicate the overall duration of the audit, ensuring alignment with the auditee’s expectations and availability.
4. Meetings with Auditee’s Management:
   • Identification of Participants: Clearly identify the key members of the auditee’s management team who will be involved in audit meetings.
   • Meeting Objectives: Define the objectives of meetings with management, whether they are for information gathering, clarifications, or discussions on audit findings.
5. Logistical Arrangements:
   • Travel Logistics: If travel is involved, outline the logistical arrangements for the audit team, including transportation, accommodation, and any other travel-related considerations.
   • Remote Access: For virtual audits, ensure that the audit team has the necessary remote access tools and technology for seamless communication.
6. Coordination with Auditee:
   • Communication with Auditee: Engage with the auditee to confirm the logistics, including locations, dates, and times, and address any potential conflicts or constraints.
   • Collaborative Planning: Foster collaboration with the auditee to ensure that the audit schedule aligns with their operational needs.
7. Pre-Audit Meeting:
   • Pre-Audit Briefing: Consider conducting a pre-audit meeting with key auditee representatives to discuss the audit plan, logistics, and expectations.
   • Clarification of Expectations: Use the pre-audit meeting to clarify roles, expectations, and any specific requirements from the auditee.
8. Adjustments and Flexibility:
   • Adaptability to Changes: Acknowledge that unforeseen circumstances may arise, and build flexibility into the audit plan to accommodate any necessary adjustments.
   • Communication of Changes: Clearly communicate any changes to the audit schedule promptly to relevant stakeholders.
9. Technology Considerations:
   • Virtual Meeting Platforms: If virtual meetings are planned, ensure compatibility with the auditee’s technology infrastructure and select appropriate virtual meeting platforms.
   • Testing and Backup Plans: Conduct technology tests in advance and have backup plans in case of technical issues.
10. Post-Audit Debrief:
    • Debriefing Meeting: Schedule a post-audit debriefing meeting with the auditee’s management to discuss preliminary findings and gather initial feedback.
    • Confirmation of Next Steps: Confirm any follow-up actions, reporting timelines, and expectations for post-audit communication.

By addressing these logistical details in the audit planning phase, the audit team sets the stage for a well-organized, efficient, and collaborative audit process. Clear communication and coordination with the auditee contribute to a positive working relationship and help ensure that the audit activities align with the auditee’s operational context.

Audit planning should address or reference the need for the audit team to familiarize themselves with auditee’s facilities and processes (e.g. by conducting a tour of physical location(s), or reviewing information and communication technology). This familiarity is crucial for a comprehensive understanding of the organization’s operations and helps the audit team plan and conduct effective audit activities. Here are key considerations related to this aspect of audit planning:

1. Physical Site Tour:
   • Scheduled Site Visit: Plan and schedule a physical tour of the auditee’s facilities as part of the audit planning process.
   • Observations and Visual Inspection: Use the site tour to make visual observations, assess physical conditions, and gain insights into the audited processes.
2. Information and Communication Technology (ICT) Review:
   • Assessment of ICT Infrastructure: If applicable, include a review of information and communication technology (ICT) systems, networks, and security measures in the audit plan.
   • Understanding Technology Controls: Familiarize the audit team with the auditee’s technology controls and safeguards.
3. Pre-Audit Briefing:
   • Pre-Audit Meeting with Key Personnel: Arrange a pre-audit meeting with key personnel, including those responsible for operations and technology.
   • Discussion of Facilities and Processes: Use the pre-audit briefing to discuss facilities, processes, and any technology considerations.
4. Documentation Review:
   • Access to Relevant Documents: Plan for access to relevant documentation, such as process maps, standard operating procedures (SOPs), and facility layouts.
   • Understanding Workflow: Review documented information to understand the workflow, key controls, and critical points in the audited processes.
5. Identification of Key Areas:
   • Focus on Critical Areas: Identify and prioritize critical areas or high-risk zones within the auditee’s facilities for closer scrutiny during the audit.
   • Risk-Based Approach: Adopt a risk-based approach to determine the areas that require more in-depth understanding and examination.
6. Coordination with Auditee:
   • Collaborative Planning: Coordinate with the auditee to ensure that the site tour and process familiarization align with their operational schedule.
   • Clarification of Access: Confirm access to necessary facilities and areas with the auditee in advance.
7. Health and Safety Considerations:
   • Safety Protocols: Adhere to health and safety protocols during site visits, ensuring that the audit team is aware of any safety regulations or requirements.
   • Personal Protective Equipment (PPE): If required, ensure that the audit team is equipped with the necessary personal protective equipment.
8. Technology Infrastructure Assessment:
   • ICT Security Assessment: If applicable, conduct an initial assessment of the auditee’s ICT security controls, identifying potential risks and vulnerabilities.
   • Network and System Understanding: Gain insights into the organization’s network architecture and technology systems.
9. Personnel Interviews:
   • Engagement with Operational Staff: Schedule interviews with operational staff during the site tour to gather firsthand information about processes and controls.
   • Identification of Key Personnel: Identify key personnel who can provide insights into the day-to-day operations.
10. Documentation of Observations:
    • Record Key Observations: Document key observations and insights gained during the site tour for reference during the audit.
    • Photographic Documentation: Use photographic documentation as appropriate to capture the physical environment and conditions.
11. Integration with Risk Assessment:
    • Risk Identification during Site Tour: Integrate the site tour findings with the overall risk assessment process, identifying potential risks associated with facilities and processes.
    • Subsequent Adjustments: Use the insights gained to make any necessary adjustments to the audit plan based on the site tour observations.

By proactively addressing the need for the audit team to familiarize themselves with the auditee’s facilities and processes, the audit planning process becomes more informed and targeted. This familiarity contributes to a more effective and meaningful audit, allowing the audit team to better assess risks, controls, and compliance within the audited organization’s operational context.

Audit planning should address or reference the audit methods to be used, including the extent to which audit sampling is needed to obtain sufficient audit evidence. The choice of audit methods and the extent of audit sampling are critical decisions that impact the efficiency and effectiveness of the audit process. Here are key considerations related to addressing these aspects in audit planning:

1. Selection of Audit Methods:
   • Risk-Based Approach: Adopt a risk-based approach to determine the most suitable audit methods based on the identified risks.
   • Consideration of Complexity: Take into account the complexity of the audited processes and systems when selecting audit methods.
2. Audit Sampling Strategy:
   • Definition of Sampling Approach: Clearly define the sampling approach to be used in the audit, such as statistical sampling, judgmental sampling, or a combination of both.
   • Consideration of Population Characteristics: Assess the characteristics of the population being sampled to determine the appropriate sampling method.
3. Extent of Sampling:
   • Determination of Sample Size: Define the sample size based on factors such as the desired level of confidence, acceptable error rate, and the specific objectives of the audit.
   • Representativeness: Ensure that the selected sample is representative of the population being tested.
4. Randomization Procedures:
   • Random Selection Methods: If using statistical sampling, establish clear procedures for random sample selection to ensure objectivity.
   • Avoidance of Bias: Take measures to avoid bias in the selection process and ensure that each item in the population has an equal chance of being selected.
5. Sampling Documentation:
   • Documentation of Sampling Plan: Document the sampling plan, including the rationale for the chosen method, sample size, and any specific considerations.
   • Recording Sample Selection: Record details of the items selected during the sampling process for traceability and audit trail purposes.
6. Adjustments for Non-Sampling Risk:
   • Consideration of Non-Sampling Risk: Acknowledge the presence of non-sampling risk and incorporate appropriate procedures to address it.
   • Mitigation Strategies: Develop strategies to mitigate non-sampling risks, such as errors in judgment or misinterpretation of evidence.
7. Integration with Risk Assessment:
   • Alignment with Identified Risks: Ensure that the chosen audit methods and sampling approach align with the risks identified during the risk assessment.
   • Focus on High-Risk Areas: Allocate more attention and resources to high-risk areas when determining the extent of sampling.
8. Continuous Monitoring and Adjustment:
   • Real-Time Monitoring: Implement mechanisms to monitor the effectiveness of the chosen audit methods and the progress of sampling activities in real-time.
   • Adjustment as Needed: Be prepared to adjust the sampling approach based on emerging findings or changes in the audit environment.
9. Consultation with Auditee:
   • Communication on Sampling Approach: Engage with the auditee to communicate the planned sampling approach and seek any relevant insights or considerations.
   • Confirmation of Acceptability: Obtain confirmation from the auditee regarding the acceptability of the chosen sampling methods.
10. Training and Competence:
    • Audit Team Competence: Ensure that the audit team is competent in the selected audit methods, especially if specialized skills or knowledge are required.
    • Training Needs: Identify and address any training needs related to the application of specific audit methods.
11. Documentation of Results:
    • Clear Documentation of Results: Document the results of audit sampling, including any deviations or exceptions found.
    • Linkage to Audit Findings: Establish a clear linkage between the sampled items, audit evidence obtained, and the overall audit findings.

By addressing the audit methods and sampling considerations in the planning phase, the audit team establishes a solid foundation for executing a thorough and well-structured audit. This approach ensures that audit evidence is obtained in a systematic and risk-focused manner, enhancing the reliability and relevance of the audit findings.

Audit planning should address or reference the roles and responsibilities of the audit team members, as well as guides and observers or interpreters. This is a critical component of audit planning that contributes to effective coordination and communication. Here are key considerations related to addressing these aspects in audit planning:

1. Roles and Responsibilities:
   • Clear Definition of Roles: Clearly define the roles and responsibilities of each audit team member, specifying their duties and contributions throughout the audit process.
   • Alignment with Competencies: Ensure that roles align with the competencies and expertise of individual team members.
2. Audit Team Composition:
   • Composition Considerations: Consider the skills, knowledge, and experience needed for a well-rounded audit team.
   • Diversity of Skills: Ensure that the audit team possesses a diverse set of skills that collectively address the various aspects of the audit.
3. Team Leader Responsibilities:
   • Leadership Role Definition: Clearly outline the responsibilities of the audit team leader, including oversight of the entire audit process and coordination of team members.
   • Communication Facilitation: Empower the team leader to facilitate effective communication and collaboration among team members.
4. Specialized Roles or Experts:
   • Identification of Specialized Roles: Identify any specialized roles or experts that may be required for specific aspects of the audit, such as technical experts or industry specialists.
   • Roles Beyond Standard Audit Team: If necessary, define roles for individuals who are not part of the core audit team but provide specialized contributions.
5. Guides and Observers:
   • Definition of Guide Roles: If guides are involved, clearly define their roles, specifying their responsibilities and limitations.
   • Observers’ Role Clarity: If there are observers, outline their roles, emphasizing their role as passive observers without direct participation in the audit activities.
6. Interpreters and Language Support:
   • Identification of Language Needs: If language differences exist, identify the need for interpreters to facilitate effective communication.
   • Roles of Interpreters: Clearly define the role of interpreters, emphasizing their neutrality and the importance of accurate translation.
7. Communication Protocols:
   • Establishment of Communication Channels: Define communication protocols within the audit team to ensure timely and accurate information exchange.
   • Communication with Guides and Observers: Establish communication channels and protocols for interactions with guides, observers, or interpreters.
8. Training and Orientation:
   • Team Member Training: Ensure that all team members, including guides and observers, are adequately trained on their roles and responsibilities.
   • Orientation for External Contributors: Provide orientation for external contributors, such as guides or observers, to familiarize them with the audit process and objectives.
9. Collaboration and Coordination:
   • Promotion of Collaboration: Encourage collaboration and coordination among team members to maximize the effectiveness of the audit.
   • Communication Flow: Establish a clear flow of communication and reporting mechanisms to facilitate efficient coordination.
10. Confidentiality Considerations:
    • Role-Based Confidentiality: Clearly communicate the expectations for maintaining confidentiality based on each team member’s role.
    • Agreement with External Contributors: Obtain agreements from external contributors, such as guides or observers, regarding the confidentiality of audit information.
11. Documentation of Roles:
    • Inclusion in Audit Plan: Document the roles and responsibilities of each team member, guides, and observers in the audit plan.
    • Reference in Working Papers: Reference these roles in working papers and other audit documentation for clarity and consistency.

By addressing roles and responsibilities in audit planning, the audit team establishes a framework for effective collaboration, reducing the risk of misunderstandings and promoting a streamlined audit process. Clearly defined roles contribute to a well-organized and cohesive audit team, enhancing the overall success of the audit.

Audit planning should address or reference the allocation of appropriate resources based upon consideration of the risks and opportunities related to the activities that are to be audited.

1. Risk-Based Resource Allocation:
   • Identification of Risks: Conduct a comprehensive risk assessment to identify and assess risks associated with the audited activities.
   • Resource Allocation Prioritization: Allocate resources in proportion to the assessed risks, focusing more resources on higher-risk areas.
2. Opportunity Consideration:
   • Identification of Opportunities: Consider not only risks but also opportunities associated with the audited activities.
   • Resource Alignment with Opportunities: Align resources to explore and leverage opportunities, ensuring a balanced approach.
3. Resource Types:
   • Skillset Requirements: Identify the specific skills and expertise needed for the audit based on the nature of the audited activities and associated risks.
   • Allocation of Personnel: Allocate personnel with the appropriate skills to address the identified risks and opportunities.
4. Technology and Tools:
   • Technology Requirements: Assess whether specific technologies or tools are necessary for efficient and effective audit procedures.
   • Allocation of Technology Resources: Allocate technology resources based on the technological needs identified during audit planning.
5. Time Allocation:
   • Risk-Based Time Planning: Allocate time based on the perceived risks and complexities associated with different aspects of the audit.
   • Consideration of Deadlines: Ensure that time allocation aligns with any critical deadlines related to the audited activities.
6. Budget Consideration:
   • Resource Budgeting: Develop a resource budget that aligns with the overall audit plan, considering both personnel and non-personnel resources.
   • Cost-Benefit Analysis: Consider the cost-effectiveness of resource allocation in relation to the potential benefits of the audit.
7. Flexibility for Adjustments:
   • Adaptability to Changes: Build flexibility into the resource allocation plan to allow for adjustments based on emerging information or changes in the audit environment.
   • Reallocation Protocols: Establish protocols for reallocating resources as needed during the audit process.
8. Communication with Stakeholders:
   • Stakeholder Consultation: Engage with key stakeholders, including auditee management, to communicate the resource allocation plan and obtain feedback.
   • Expectation Management: Manage expectations by communicating the rationale behind resource allocation decisions and the potential impact on the audit process.
9. Continuous Monitoring:
   • Monitoring Resource Utilization: Implement mechanisms for monitoring the actual utilization of allocated resources during the audit.
   • Performance Tracking: Track the performance of the audit team and adjust resource allocation as necessary.
10. Reporting and Documentation:
    • Inclusion in Audit Plan: Document the resource allocation plan as part of the overall audit plan.
    • Reporting on Resource Usage: Provide periodic reports on resource usage and performance to relevant stakeholders.
11. Training and Development:
    • Skill Enhancement: If necessary, consider training and development opportunities to enhance the skills of the audit team and ensure they are well-prepared for the audit.

By addressing resource allocation based on risks and opportunities in audit planning, the audit team can optimize its efforts, ensuring that resources are strategically deployed to areas where they are most needed. This approach enhances the effectiveness of the audit, increases the likelihood of identifying significant issues, and contributes to the overall success of the audit process.

Audit planning should take into account

1. Identification of the Auditee’s Representative(s) for the Audit:
   • Key Contacts: Identify and establish contact with key individuals within the auditee organization who will serve as representatives during the audit.
   • Clear Communication Channels: Establish clear communication channels with the auditee’s representatives to facilitate information exchange.
2. Working and Reporting Language:
   • Language Alignment: Determine and align the working and reporting language of the audit, considering any differences between the auditor’s language, the auditee’s language, or both.
   • Language Proficiency: Ensure that the audit team possesses the necessary language proficiency for effective communication.
3. Audit Report Topics:
   • Identification of Topics: Define the topics that will be covered in the audit report, ensuring alignment with audit objectives and criteria.
   • Reporting Structure: Establish the structure and format of the audit report, specifying the information to be included.
4. Logistics and Communications Arrangements:
   • Detailed Logistics Plan: Develop a comprehensive plan for logistics and communication arrangements, covering aspects such as travel, accommodation, meeting schedules, and technology requirements.
   • Effective Communication Protocols: Establish clear protocols for communication within the audit team and with the auditee.
5. Addressing Risks and Opportunities:
   • Risk Mitigation Actions: Identify specific actions to address risks that may impact the achievement of audit objectives.
   • Opportunity Exploration: Explore opportunities that may enhance the audit process and contribute to more effective outcomes.
6. Confidentiality and Information Security:
   • Confidentiality Agreements: Address matters related to confidentiality by establishing confidentiality agreements or protocols.
   • Information Security Measures: Implement information security measures to safeguard sensitive audit information.
7. Follow-Up Actions from Previous Audit:
   • Review of Previous Findings: Consider any follow-up actions from a previous audit, lessons learned, or project reviews.
   • Integration of Learnings: Integrate lessons learned into the current audit planning process to enhance effectiveness.
8. Follow-Up Activities to the Planned Audit:
   • Post-Audit Actions: Identify and plan for any follow-up activities or actions that may be required after the completion of the audit.
   • Closure of Audit Loop: Ensure that identified issues are addressed, and recommendations are acted upon in a timely manner.
9. Coordination with Other Audit Activities:
   • Joint Audit Considerations: In case of a joint audit, coordinate with other audit activities, establishing clear roles, responsibilities, and communication channels.
   • Consistency in Approach: Ensure consistency in audit approaches and methodologies when multiple audits are conducted simultaneously.

These considerations contribute to the comprehensive planning and execution of the audit, fostering effective communication, minimizing risks, and optimizing the use of resources. Addressing these points ensures that the audit process is well-organized, efficient, and aligned with the goals and expectations of both the auditor and the auditee.

Audit plans should be presented to the auditee.

Any issues with the audit plans should be resolved between the audit team leader, the auditee and, if necessary, the individuals managing the audit programme. This transparency and communication are key elements of a collaborative and effective audit process. Presenting the audit plan to the auditee serves several important purposes:

1. Alignment of Expectations: By presenting the audit plan, you provide the auditee with a clear understanding of the scope, objectives, and methodologies that will be employed during the audit. This helps align expectations and ensures that both parties have a shared understanding of the audit process.
2. Opportunity for Feedback: Presenting the audit plan offers the auditee an opportunity to provide feedback. This feedback can be valuable in refining the plan, addressing any concerns or clarifications, and incorporating the auditee’s perspectives into the audit approach.
3. Mutual Agreement: Seeking the auditee’s input and approval on the audit plan helps in establishing a mutual agreement on the audit scope, criteria, and other key aspects. This agreement fosters a cooperative and constructive environment for the audit.
4. Enhanced Collaboration: Transparency in sharing the audit plan promotes collaboration between the audit team and the auditee. It demonstrates openness and a willingness to work together to achieve the audit objectives.
5. Risk Identification and Mitigation: Presenting the audit plan allows the auditee to identify potential risks or challenges that may not have been initially considered. This collaborative approach enables the audit team to proactively address such issues and develop mitigation strategies.
6. Confidence Building: Sharing the audit plan builds confidence in the audit process. When the auditee is informed about the planned activities, it contributes to a more cooperative and positive audit experience.
7. Enhanced Communication: Effective communication is essential throughout the audit process. Presenting the audit plan initiates a dialogue between the audit team and the auditee, establishing a foundation for ongoing communication during the audit.
8. Clarification of Confidentiality: Presenting the audit plan provides an opportunity to discuss and clarify matters related to confidentiality and information security, addressing any concerns the auditee may have.
9. Clear Scheduling and Logistics: Sharing the audit plan includes presenting the scheduling and logistics arrangements. This helps the auditee prepare for the audit activities, ensuring that necessary resources are available and logistical aspects are well-coordinated.
10. Documentation of Agreement: When the audit plan is presented and discussed with the auditee, any agreements or modifications can be documented. This documentation serves as a reference point for both parties throughout the audit.

In summary, presenting the audit plan to the auditee enhances transparency, collaboration, and communication, setting the stage for a more effective and mutually beneficial audit process. It also aligns with principles of good governance and professional conduct in auditing.

Any issues with the audit plans should be resolved between the audit team leader, the auditee and, if necessary, the individuals managing the audit programme. It’s crucial to address any issues or concerns related to the audit plan through open communication and collaboration involving the audit team leader, the auditee, and, if necessary, individuals managing the audit program. Here’s why this approach is important:

1. Timely Issue Resolution: Involving the relevant parties allows for the timely identification and resolution of any issues or concerns. Prompt resolution ensures that the audit process can proceed smoothly without unnecessary delays.
2. Clear Communication: Open communication among the audit team leader, auditee, and audit program management fosters clarity. It enables all parties to express their perspectives, ensuring a shared understanding of the issues at hand.
3. Collaborative Problem-Solving: Collaboration in resolving issues promotes a problem-solving approach. The combined expertise and perspectives of the audit team, auditee, and program management contribute to finding practical and mutually acceptable solutions.
4. Alignment with Objectives: Resolving issues collaboratively helps ensure that the audit plan remains aligned with the overall objectives of the audit. It allows for adjustments or modifications to the plan that are necessary to achieve the desired outcomes.
5. Stakeholder Involvement: Including individuals managing the audit program is important for overall program alignment. It ensures that the audit plan aligns with broader program goals and objectives, providing consistency in approach across different audits.
6. Risk Mitigation: Addressing issues collaboratively is a proactive way to mitigate potential risks to the audit process. It allows for the identification of risks early on and the development of strategies to manage or mitigate these risks.
7. Adherence to Standards: Resolving issues in consultation with relevant stakeholders ensures that the audit plan adheres to professional standards and guidelines. This contributes to the credibility and integrity of the audit process.
8. Documentation of Resolutions: It is important to document the resolutions to any issues or concerns. This documentation serves as a record of decisions made and provides a reference point for future discussions or audits.
9. Building Relationships: Collaborative issue resolution contributes to building positive relationships between the audit team and the auditee. It fosters a cooperative and constructive environment, which is beneficial for the success of the audit.
10. Continuous Improvement: Through open dialogue, the audit plan can be continuously refined and improved. Lessons learned from issue resolution can inform future audit planning processes.

In summary, involving the audit team leader, auditee, and individuals managing the audit program in resolving issues ensures a holistic and collaborative approach. This approach is essential for addressing challenges, promoting effective communication, and ultimately enhancing the overall quality and success of the audit.