This checklist should be used when planning the nature, timing and extent of work on an individual audit assignment where the design effectiveness and/oroperational effectiveness of any business process are to be examined. It should be used in connection with the planning and scoping memorandum template to prepare detailed instructions for the work.This checklist is usually completed by the manager who may assign responsibility for certain steps to the person who will be in charge of the field work. The checklist also calls for an attestationby a senior director that he or she has been involved in planning to the extent needed and has approved the resulting planning and scoping memorandum.
NAME OF ASSIGNMENT________________________________________
ESTIMATED START AND COMPLETION DATES ____________________________
ESTIMATED ASSIGNMENT HOURS_______________________________
|Step |Reference (e.g. to |Done by or N/A|
||supporting documents) | |
|Obtain all instructions and scoping decisions made during overall audit planning as ameans of | | |
|ensuring that detailed planning will be consistent with such requirements. | ||
|Obtain and consider planning memoranda and related work papers for similar engagements and make | | |
|best use of these sources during planning.| | |
|Obtain and consider the following for the most recent internal audit of the auditable unit and |...