The process by which an individual determines direction, influences a group, and directs the group toward a specific goal or mission.
This course conveys that it is imperative for internal auditors to consider how the internal audit activity can add value to the organization from the very beginning of the audit engagement planning process. Participants in this course will determine which factors should be considered while preparing to conduct an audit engagement, including setting the engagement scope, establishing the engagement objectives, and documenting the engagement work program. This course also discusses engagement resource allocation and will clearly illustrate how internal auditors use their professional judgment, knowledge, and experience to identify opportunities for making significant improvements to the organization’s governance, risk management, and control processes. The course will also cover the workflow and various steps in the ADNOC Audit Management System related to Engagement Planning.