An Audit Plan is a planning and scheduling tool used by auditors and should serve as a notice to the 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:

• DoD Manual 7600.07 “DoD Audit Manual” – 2 Aug 2015
• (Old Version) DoD Manual 7600.01-M “DoD Audit Manual” – 13 Feb 09
• DoD Instruction 7600.02 “Audit Policies” – 15 Mar 16
• (Old Version) DoD Instruction 7600.02 “Audit Policies” – 27 April 2007
• DoD Instruction 7650.02 “GAO Reviews and Reports,” – 20 Nov 2006
• Comptroller General of the United States Guidance, “Government Auditing Standard Guidance on GAGAS Requirements for Continuing Professional Education” – April 2005
• DFARS Subpart 237.2 “Advisory and Assistance Services”
• DCAA 7641.90 “Auditing Contractor Information” – Jan 2005
• Example: Purdue University “Internal Office Audit Plan” – 2005
• Template: Internal Audit Plan, U.S. Department of Housing and Urban Development
• Website: DoD Office of Deputy Inspector General of Auditing
• Website: Defense Contract Audit Agency (DCAA)
• Website: DCAA 7640.1 “Contract Audit Manual”
• Website: FAR Part 42 “Contract Administration and Audit Services”

Updated: 2/7/2017