Organizational design, system processes to build the universe/register.
Use of Risk Methodology to prioritize
audit opportunities Use universe/register to develop long term audit plan, including obtaining of approvals & communication of approved plan and annually update using Risk Methodology to prioritize audit opportunities.
Relationship of business plan plus update (if any) for annual audit plan, presentation and approval of the annual plan.
Resource allocation & budgeting.
Supplementing ranked preliminary findings with proposed recommendations.