Audit Preliminary Assessment Checklist ( AUDIT )

This checklist is designed to guide auditors through the preliminary assessment phase of an audit, ensuring all necessary elements are evaluated before the detailed audit begins. It helps in identifying key areas, potential risks, and the overall readiness for the audit process.

• Define Audit Objectives

  Clearly outline the objectives of the audit to ensure alignment with organizational goals.

• Identify Key Stakeholders

  List all stakeholders involved in the audit process, including management, auditors, and other relevant parties.

• Gather Relevant Documentation

  Collect necessary documentation such as policies, previous audit reports, and regulatory requirements to support the preliminary assessment.

• Assess Auditing Standards

  Review applicable auditing standards and guidelines that will guide the audit process.

• Evaluate Existing Controls

  Identify and assess the effectiveness of existing internal controls related to the auditable area.

• Perform Risk Assessment

  Conduct a preliminary risk assessment to identify potential risks that could impact the audit outcomes.

• Develop Initial Audit Plan

  Draft an initial audit plan based on the objectives, stakeholder insights, and identified risks to outline the audit approach.

• Review Audit Timeline

  Establish a timeline for the audit process, including key milestones and deadlines.

• Confirm Audit Resources

  Ensure that the necessary resources, including personnel and tools, are available for the audit process.

• Obtain Management Approval

  Present the preliminary assessment and audit plan to management for approval before proceeding with the audit.