Procedure
Audit Planning Procedure
This procedure operationalizes the Internal Audit Standard (compliance/standard-internal-audit.md) by defining the specific steps, responsibilities, templates, and timelines required to plan, prepare, execute, and report on individual internal audits and the overall annual audit programme.
- Type
- Procedure
- Version
- 1.0.16
- Date
- 2026-11-06
- Owner
- Chief Audit Executive
- Approving authority
- Governance Library Maintainer
- Classification
- Public
- Confidentiality
- Public
- Category
- Compliance Management
- Review frequency
- Annual and upon material audit methodology or regulatory change
- Licence
- CC BY-SA 4.0
Read the full text on GitHub (opens in a new tab)
Outline
- Table of contents
- 1. Purpose and scope
- 2. Governance
- 3. Annual audit plan development
- 4. Individual audit planning steps
- 5. Audit programme template
- 6. Audit evidence collection and documentation
- 7. Communication during the audit
- 8. Post-fieldwork reporting
- 9. Escalation
- 10. Audit register and evidence retention
- 11. Framework alignment
Frameworks it maps to
- ISO 19011:2026
- ISO/IEC 27001:2022
- COBIT 2019
- BASC International Norm V6-2022
- AEO-S IT Control Requirements
Related documents
- Internal Audit Standardcompliance
- Corrective and Preventive Action (CAPA) Procedurecompliance
- Compliance, Audit, and CAPA Management Policycompliance
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