ABSTRACT
There’s something simultaneously exciting and scary about planning an audit. On the one hand, you are starting with a “clean sheet of paper.” You are in a position to define the audit’s objectives, scope, and time frames. You determine whether special resources are needed. You decide how you want to divide up the work to be performed. Assuming you are not the only person assigned to this review, you assign the work to the staff, trying simultaneously to optimize their experience while developing their skills.
