Klient: Optro, Inc.
Format: Guide
Größe: 8,75 MB
Sprache: Englisch
Datum: 19.03.2026
Planning an Audit From Scratch: A Step-by-Step Guide
Looking for guidance on building risk-based audit programs from scratch? Our comprehensive guide makes it easy to create effective audit programs from the ground up. Learn the step-by-step approach to plan risk-based audits that deliver real value — plus get the complete six-step audit planning checklist.
Need to audit an unfamiliar area, but you’re not sure where to start?
The updated IIA Standards demand stronger alignment with organizational risks, requiring teams to audit areas like go-to-market activities, innovation, and advanced technology. Yet many teams default to checklist-style approaches, testing just three or four controls before moving on — an approach that fails both the audit customer and internal audit itself.
This guide outlines planning best practices with perspectives from audit leaders, and includes:
Need to audit an unfamiliar area, but you’re not sure where to start?
The updated IIA Standards demand stronger alignment with organizational risks, requiring teams to audit areas like go-to-market activities, innovation, and advanced technology. Yet many teams default to checklist-style approaches, testing just three or four controls before moving on — an approach that fails both the audit customer and internal audit itself.
This guide outlines planning best practices with perspectives from audit leaders, and includes:
- Key pre-planning considerations for audit projects.
- Planning meeting preparation and execution steps.
- Information about internal and external expertise resources.
- How to leverage COSO's five components of internal control.
- Audit program review considerations.
Even better: this guide includes a comprehensive six-step planning checklist that covers the full audit planning process.
