Audit Planning

Audit Planning is the process of defining audit objectives, scope, criteria, evidence needs, participants, sampling approach, schedule, and reporting expectations before fieldwork begins.

Audit Planning USES Evidence Register

Audit Planning DEFINES Audit Scope

Audit Planning SUPPORTS Sampling

Audit Planning REQUIRES Stakeholder Scope Record

Audit Planning ENABLES Audit Report

Audit plan, scope statement, criteria, schedule, sampling approach, evidence request list, interview plan, and communication record.

An AI advisor can propose an evidence request list, identify services with weak evidence, suggest interview groups, and flag missing scope boundaries for human approval.