ABSTRACT
In the same way that a successful athlete will visualize each detail of the preparation and participation in their event, and know where they must deliver their best to win the race, a lead auditor too must have a clear view of the route ahead and know how to act at each critical moment before they commence The Audit Adventure™. The audit ‘expectation gap’ is explained, as well as approaches to risk-based audit sampling. Preparation for an audit includes agreeing the terms of reference (ToR) or remit for the audit, establishing audit time and resources, developing a risk-based audit work plan and interview strategy, creating an audit file, and preparing and conducting an opening meeting with the auditee.
