Auditors who create and document custom audit programs from scratch, versus relying on checklists or template audit programs, are better equipped to perform audits over areas that are not routinely audited. And, when internal audit can spend more of its time and resources aligned with the organization’s strategy and key objectives, the benefits can — and do — multiply.
What can internal auditors do to prepare a more comprehensive scope for their internal audit projects? And where can internal auditors find the subject matter expertise needed to create an audit program “from scratch”? We’ve collected a number of best practices that are applicable across the board when it comes to planning individual audits, no matter an audit team’s size or industry.
The Audit Management Playbook: Updated for 2025
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