ABSTRACT
This is an example of a statement of the terms of reference for an audit project. It was prepared by the information manager responsible for the audit at the beginning of the project, so that everyone concerned should start with a clear understanding of the purpose of the audit, how it would be run, and the responsibilities of all concerned in it. The final part of the document is particularly important: it sets out the risks to which the project may be subject, and the steps taken to protect it against them – it’s essential to bring things like this into the open at the start, rather than being ambushed by them when it’s too late to safeguard the project against them.
