This checklist is designed to ensure that the objectives of an audit are clearly defined and aligned with organizational goals. It guides the auditor through the necessary steps to establish clear, measurable, and relevant audit objectives.
Determine the boundaries of the audit by identifying the specific areas, processes, or functions that will be audited.
Ensure that the audit objectives are aligned with the strategic goals and objectives of the organization.
Articulate specific, measurable, achievable, relevant, and time-bound (SMART) objectives for the audit.
Engage with key stakeholders to gather input and ensure their concerns are addressed in the audit objectives.
Write down the defined objectives clearly in the audit plan for future reference and alignment.
Circulate the documented objectives among relevant stakeholders for review and obtain necessary approvals.
Share the final audit objectives with the audit team and other relevant parties to ensure everyone is on the same page.