Download Audit Planning and Scoping Checklist

This checklist should be used when planning the nature, timing and extent of work on an individual audit assignment where the design effectiveness and/or operational 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 attestation by 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

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