ABSTRACT
The Audit Adventure provides a powerful and memorable mind map for the dynamics and thought processes used by effective auditors using the risk-based auditing approach. The Audit Adventure mind map steers auditors and audit teams through the major auditing steps described in ISO 19011. Moving top-down enables the audit team to narrow the focus of their attention onto significant risk, from high-level management information on the whole process, down into ever more detailed information on sub-processes and individual activities. An audit's purpose is to provide a level of assurance around the effectiveness of the Business Control Framework (BCF) around the sampled significant risks, and to be alert to areas of weakness. The lead auditor gets ready for a successful audit by carefully preparing both the auditee and their audit team. Effective audit interviewing will be the main technique used to gather information during the review stage, supported by examination of documentation and other evidence.
