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Annual Planning

AP2.2 – Internal Audit Strategy (Word)

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About this template

This Internal Audit Strategy, whilst not specifically required by under the International Standards for the Professional Practice of Internal Auditing (Standards), is a great way to show what the Internal Audit team does, how they do it, and how it links to the broader objectives of the organisation.
The Strategy document is a useful tool for ensuring both the audit team and management alike are on the same page.

Why use this template

This template provides one example of how Internal Audit can communicate its mission, and how it can assist the organisation in meeting its objectives. Using this template during the Annual Planning process can help key stakeholders to better understand the role of internal audit and how it can help both them and the business.

When to use this template

This template should be reviewed at least annual or alongside any review of the Internal Audit Charter, as both documents are heavily aligned.

Things to be careful about

This template is only a guide and only provides suggestions on what audit teams may want to include in their own audit strategy. This example Internal Audit Strategy leverages off a range of other documents, particularly the Internal Audit Charter. In instance such as this, care should be taken to ensure that all versions of the document align.

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