Planning an Audit From Scratch: A Step-by-Step Guide

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. Get your copy today!

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