Definitions[]
An audit plan is a
| “ | description and schedule of audits to be performed in a certain period of time (ordinarily a year). It includes the areas to be audited, the type of work planned, the high-level objectives and scope of the work and includes other items such as budget, resource allocation, schedule dates, and type of report issued.[1] | ” |
| “ | A high level description of the audit work to be performed in a certain period of time (ordinarily a year). It includes the areas to be audited, the type of work planned, the high level objectives and scope of the work, and topics such as budget, resource allocation, schedule dates, type of report and its intended audience and other general aspects of the work.[2] | ” |
References[]
- ↑ FFIEC, IT Examination Handbook Infobase, Glossary (full-text).
- ↑ Federal Information System Controls Audit Manual, at 558.