Planning Audit Assignments Course

Module 1: Introduction

• Review the phases of a performance audit from selection through reporting.
• Clarify the role of performance auditors and typical users/stakeholders.
• Discuss factors that drive audit success or failure and leadership responsibilities.
• Connect project management concepts to planning audit assignments.

Module 2: Audit Selection Phase

• Define the audit universe and apply risk-based criteria to choose subjects.
• Differentiate vulnerability, significance, and sensitivity when prioritizing topics.
• Use weighted rating forms to rank candidates and set an annual plan.
• Gather selection data from mandates, requests, prior audits, management, and media.

Module 3: Survey Phase

• Explain the survey’s role in confirming issues and shaping audit objectives.
• Plan and run pre-/post-survey “story conferences” to align the team.
• Identify stakeholders, criteria, controls, data availability, and a go/no-go decision.
• Draft a survey plan and matrix to target questions, sources, and timelines.

Module 4: Planning Phase—Defining Audit Objectives

• Write precise, answerable objectives that specify subject, performance aspects, and finding elements.
• Select the audit approach (accomplishments, processes/controls, impact, compliance, etc.).
• Use subobjectives to identify data needs and to fully define condition, effect, and cause.
• Document the plan in a design matrix for approval and execution.

Module 5: Planning Phase—Selecting Scope and Methodology

• Translate objectives into scope boundaries (time, universe, locations, transactions).
• Choose data sources and collection/analysis methods that yield sufficient, appropriate evidence.
• Balance design against constraints (time, cost, staff expertise) and test the plan.
• Record design strategy, breadth of coverage, and limitations in the matrix.

Module 6: Determining Staff and Other Resource Needs

• Estimate skills, hours, budgets, and scheduling to support the planned methodology.
• Assign roles, milestones, and communication routines for effective project control.
• Incorporate quality control, supervision, and review touchpoints.

Module 7: Planning—The Practice Application

• Apply the full planning process in a case setting using templates and matrices.
• Refine objectives, scope, and methods based on feasibility and stakeholder needs.
• Produce a cohesive, management-approved audit plan ready for fieldwork.