Internal Audit Planning Checklist
About this template
This template can be for the use by either the Lead Auditor or the Audit Manager, and can help ensure all our minimum audit activities have been completed. The option exists to have this workpaper linked to your audit manual or IIA guidelines.
The template allows for commentary to be included. This feature should be utilised as it will help future auditors undertaking the same or similar topics, understand any outcomes from the review.
Why use this template
The template will help ensure that all minimum audit requirements have been completed to a satisfactory level. Furthermore, the checklist can help act as a performance review of the Lead Auditor's work (and the work of their team). Additionally, the template can help the Lead Auditor monitor the status of the review.
When to use this template
This template should be completed firstly by the Lead Auditor either during or immediately after the completion of audit planning. A review should be performed by the Manager in a timely manner to ensure that any issues are identified prior to a report being issued, or fieldwork progressing too far down the wrong path.
Things to be careful about
Reliance should not be placed solely on the checklist. Simply because it has been marked as complete does not necessarily mean it has been completed. We should hold ourselves to the same standard we expect from the business, as such, should inspect individual workpapers to ensure they have been adequately completed.
A1 - Planning Checklist
The information contained in this template is of a general nature and is for information purposes only.
My Audit Spot assumes no responsibility for errors or omissions in the contents of the template and any assocaited information.
In no event shall My Audit Spot be liable for any special, direct, indirect, consequential, or incidental damages or any damages whatsoever, arising out of or in connection with the use of the template or the contents of the template and any assocaited information. My Audit Spot reserves the right to make additions, deletions, or modifications to the contents on the template and any associated information at any time without prior notice.
All disclaimers can be viewed here: https://www.myauditspot.com//legal-stuff.