Template - Audit Terms of Reference / Scoping Document
About this template
This template is a ‘long form’ Scoping / Terms of Reference document. The layout of the document is to help the auditor focus on the key points of the review, however given its presentation in Word, as much commentary and information can be added as desired. Whilst more information in the scoping document may help the business area and audit committee, we should be careful not to repeat information which stakeholders may already be aware of, or distract from the actual core of the audit.
Why use this template
This template leverages off the work performed through all the planning activities. Providing planning has been completed appropriately, a significant portion of this template can be copied and pasted from the planning workpapers.
When to use this template
This template concludes the planning activities of the review and therefore, should be completed at the end of the planning phase.
Things to be careful about
This template is only a guide. You may have other more suitable registers and compliance regimes to consider. Additionally, be careful not to fall in the trap where we only consider the risks and controls mentioned in these documents, and not other risks which may not have already been considered.
B6 - Audit Terms of Reference - Word
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.