Long-range and annual IT audit plans must be integrated with Internal Audit strategies and objectives. Internal Audit must develop audit plans based upon the current audit objectives in consideration of recent risk assessments. During the year, the audit plan may need to be adjusted as new risks are identified and organizational priorities change. The development of the audit plan is essential to ensuring that the audit activities are aligned with the organization's objectives.

We assist Internal Audit during audit planning through the observation of organizational changes, identification of high risk areas and key processes, review of open issues, and interviews with senior management. As a result, we identify potential audit engagement opportunities and establish audit objectives.

Our preliminary audit plan contains key goals for the audit plan year, a brief description of each audit, and the prioritization and scheduling of audits. In recognition of established priorities, scheduling, and staff expertise, we also provide input regarding the execution of the planned audits. We finalize the audit plan through collaboration with Internal Audit or the Audit Committee.


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