DAY 2 OF 100 AUDIT LESSONS · Audit Planning
Start With the Process Objective
Before asking what can go wrong, understand what the process is trying to achieve.
Why this matters
A clear process objective gives your risk assessment and audit procedures direction.
Take it into your next audit
Do not treat this lesson as theory. Connect it to the process objective, the risk, the control and the evidence available. Ask what the lesson changes about the way you plan, test, discuss or report your work.
Auditribe takeaway: A clear process objective gives your risk assessment and audit procedures direction.
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Explore the free resources, The 360° Guide to Auditing and Steal My Checklist.
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