Audit Objective Setting Checklist ( AUDIT )

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.

• Identify Audit Scope

  Determine the boundaries of the audit by identifying the specific areas, processes, or functions that will be audited.

• Align with Organizational Goals

  Ensure that the audit objectives are aligned with the strategic goals and objectives of the organization.

• Define Specific Objectives

  Articulate specific, measurable, achievable, relevant, and time-bound (SMART) objectives for the audit.

• Consult Relevant Stakeholders

  Engage with key stakeholders to gather input and ensure their concerns are addressed in the audit objectives.

• Document Objectives

  Write down the defined objectives clearly in the audit plan for future reference and alignment.

• Review and Approve Objectives

  Circulate the documented objectives among relevant stakeholders for review and obtain necessary approvals.

• Communicate Objectives

  Share the final audit objectives with the audit team and other relevant parties to ensure everyone is on the same page.