An Audit Plan is a planning and scheduling tool used by auditors and should serve as a notice to management of the audits planned in their areas of responsibility. The plan should be flexible and adjusted as necessary to keep it current. Each DoD audit organization should establish policies and procedures for preparing and executing an audit plan.

The audit plan should reflect:

  • Effective use of audit resources.
  • Considerations of communications with the parent organization and audit organization stakeholders.
  • Planned assistance to the parent organization to effectively meet its mission and strategic goals.
  • Areas of audit coverage determined to be the most important.

An example outline of an audit plan is:
1.0          GENERAL INFORMATION
1.1          Purpose
1.2          Scope
1.3          System Overview
1.4          Project References
1.5          Acronyms and Abbreviations
1.6          Points of Contact
1.6.1      Information
1.6.2      Coordination
2.0          AUDIT PROCESS
2.1          Type of Internal Audit
2.2          Internal Audit Subject
2.3          Roles and Responsibilities
2.4          Method of Internal Audit
2.5          Schedule
3.0          EVALUATION
3.1          Strategy
3.2          Metrics

AcqLinks and References:

Updated: 2/7/2017

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