Audit Planning

Use

The person responsible for audit planning uses the audit planning function to create an annual audit plan (valid for more than one year) for his/her area or copies the audit plan from the previous year. There is always only one current version of an audit plan, where all date shifts and the degree of completion can be found.

Integration

  • The following roles are involved in audit planning: Person responsible, approver, and lead auditor. These roles are applied to business partners that exist in the system.

  • Graphical time scheduling (Microsoft Project) is integrated in audit planning.

  • Changes made to audit plans are documented in change documents.

Prerequisites

The business partners and roles involved in the audit planning process must be created in the system.

Activities

  1. To create a new annual audit plan (for more than one year), the audit planner copies the audit plan from the previous year or creates a new annual audit plan .In the same step, the audit planner can structure the audit plan into subplans.

    Note Note

    Documents can be assigned to each audit plan.

    End of the note.
  2. For each audit the audit planner determines the planned duration of the audit, the location, the audited area, the lead auditor, and the participants.

  3. The approver (for example, the managing director) approves the annual audit plan.

  4. The audit planner releases the annual audit plan. When the audit planner releases the annual audit plan, this version of the audit plan is ‘frozen’ and no subsequent changes can be made.

  5. The lead auditor uses the audit plan to create his/her audits

    Note Note

    Audits that were created after the audit plan has been released (unplanned audits) are indicated as such.

    Documents can be assigned to each audit.

    End of the note.
  6. If dates are shifted, it is the responsibility of the lead auditor to inform the audit planner about the delay of the planned audit.

  7. The audit planner stores these date shifts in the current audit plan.

    Note Note

    Date shifts for planned audits that were carried out in Microsoft Project are automatically updated in the audit plan.

    End of the note.
  8. The lead auditor or audit planner creates a question list for the audit or assigns an existing question list to the audit. In the latter case, he/she may change the questions and assign a possible valuation to new questions, and then save the current question list.

  9. The lead auditor informs all people involved in the audit (participants).

Optional Activities
  • The audit planner creates a checklist for the auditors to help with the audit execution .

  • The audit planner creates a current questionnaire for the audit execution.