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Creating efficiencies in our audits

How large audit teams can create ‘base’ audits to save time and provide insights across multiple audit entities

Achieving efficiencies in our audits without compromising the quality and standards of our audits is something many teams aim for, but struggle to attain. Lack of time and resources are often key factors, but should they really be? Audit teams should learn to work smarter, not harder, and here is how large audit teams / companies can achieve audit efficiencies through ‘base’ audits.


What is a base audit?

A base audit is a standard audit that could easily be applied at any organisation. For instance, a base payroll audit will capture standard risks and controls expected in any payroll process. It is generic, and therefore won’t reference any specific systems, teams or personnel. It will however, include a generic test plan to coincide with the already listed genetic risks and controls.

Why would you have base audits?