Audit Scope Definition Checklist ( AUDIT )

This checklist is designed to ensure that the scope of the audit is clearly defined, covering all necessary areas and compliance requirements for effective auditing.

• Identify Audit Objectives

  Define what the audit aims to achieve, including compliance, operational efficiency, and fraud detection.

• Determine Scope Boundaries

  Establish the boundaries of the audit, specifying which departments, processes, or systems will be included or excluded.

• Gather Relevant Regulations

  Collect all relevant laws, regulations, and standards applicable to the audit's scope to ensure compliance.

• List Key Stakeholders

  Identify all parties involved or affected by the audit process, including management, employees, and auditors.

• Assess Resource Availability

  Evaluate the resources, including time and personnel, that will be required to conduct the audit within the defined scope.

• Develop Audit Timeline

  Create a timeline for the audit process, including key milestones and deadlines for each phase of the audit.

• Review Scope with Stakeholders

  Present the defined scope to stakeholders for feedback and approval to ensure alignment and understanding.

• Document Scope Definition

  Prepare a formal document that outlines the audit scope, objectives, and boundaries for reference throughout the audit.