ToolAudit Planning
Audit Scope Builder Tool
Turn a broad request such as “audit procurement” into a clear, risk-based scope linking objectives, risks, processes, locations, systems and exclusions.
PDF • 6 Pages • Free
Tool
Audit Objective Builder Tool
Turn a vague request such as “review procurement” into clear, testable, outcome-focused audit objectives linked to a specific risk and clear criteria.
What you'll find inside
- Purpose and when to use the tool, with a five-step method
- Core inputs: process or topic, primary risks, expected control outcome, applicable policy or target, stakeholder concern, period and available evidence
- A 0–2 scoring matrix for outcome focus, risk linkage, criteria, testability and scope fit
- A one-page working sheet to complete during planning or fieldwork, from draft request to final objective after challenge
- A worked example: turning “review supplier management” into an outcome-based supplier risk objective
- Five quick-reference reminders for strong audit objectives
Best for
- Auditors at the start of engagement planning
- Engagements where stakeholders disagree on what the audit should answer
- Rewriting activity-based objectives as outcome-based ones
Resource information
- Format:
- Pages:
- 6
- Price:
- Free
- Registration:
- Not required
© Salih Ahmed Islam
Related Internal Audit Resources
TemplateAudit Planning
Audit Engagement Planning Template
Turn an audit request into a focused, risk-based engagement plan, documenting purpose, objectives, in- and out-of-scope areas, walkthroughs, data needs and milestones in one reviewable record.
PDF • 6 Pages • Free
ChecklistAudit Planning
Internal Audit Planning Checklist
Check that an engagement is ready for fieldwork: purpose linked to business risk, prior issues reviewed, risks and scope explicit, out-of-scope areas justified, and resources and timing realistic.
PDF • 6 Pages • Free
GuideAudit Planning
How to Plan a Risk-Based Internal Audit
A six-step approach for moving from business objectives and risks to a focused, defensible audit plan — with clear objectives, scope, evidence and agreed boundaries.
PDF • 6 Pages • Free