Audit Preparation

1
Audit Preparation

• Establish obj. scope
• KTT--Gather background info
• Select resources
• Contact auditee
• Prepare preliminary program
• Report planning
• I/A approval

2
Nature of Objectives

• Review
• Compliance
• Evaluation
• Combination of the above

3
Scope

• What (interest) How (activity)
• Scope is based on
• Adequacy of controls
• Effectiveness of controls
• Quality of performance

4
Linkage of Obj. Exam

• See page 287 in text.

5
Program Preparation

• Audit preparation
• Initial survey
• Systems review
• Detailed operations review (TBD)
• Reporting issues
• Wrap-up procedures
• Exhibit 7-3 on p. 299