Audit Planning 
Audit planning provides the following specific procedures to implement the strategy and completion of an audit.
Audit Proposal
An audit proposal is a planned audit for a specific auditable entity.
Audit Plan Proposal
An audit plan proposal is a collection of audit proposals grouped into a planned implementation of auditing activities. You create audit plan proposals using new or existing audit proposals.
IAM audit planning results from audit plan proposals are transferred to NetWeaver Audit Management for further processing.
You can generate an audit proposal and audit plan proposal from an ARR. By generating from an ARR, you can, in order:
Compare the risk scores for different auditable entities.
Select the auditable entities with the higher risk scores.
Generate the audit proposal and the audit plan proposal.