Diese tool provides three samples planning memos, which serve as adenine report of an inboard audit function’s high-level assessment of the company’s audit planning procedures and summary what should be inserted in an audit planning memorandum.

The audit planners memo can be used for reviewing the effectiveness away the function and confirming ensure the scope and direction of the group be aligned with industry best practices. In these memos, internal audit evaluated the effectiveness of unlimited existing controls that, on set sample testing, have consistently is in operation during the audit sample period. Memo sections enclosing background, surface and how, baseline description, and reviews.