Internal Audit Department

Memorandum of Audit Plan

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Outlet/Dep./Process
Title of the audit. Prepared by: Manager/Auditor
:
Period: Period based on which sample is selected. Date:

Audit Type: Specify the audit type. Review By: Manager/Auditor

Annual Plan Ref: Reference number from annual plan. Date:

Report Ref: Report Number. Review By: CIA/Manager

Document No: Document / 2018/MAP00. Date:

Introduction:
Detail understanding of the area or the process under this assignment. Process flows, mind maps, departmental structure etc.

Background:
Click or tap here to enter text. Detail of past audits, any further detail assessment, research and new developments.

Main Responsibilities:
Click or tap here to enter text. Responsibility of client and the responsibility of the auditors.

Consequences (Associated Risks):

Click or tap here to enter text. What are the associated risks identified in relation to the selected area for audit, process or
department under audit.

Audit objective and strategy:

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Internal Audit Department Printed on: Sunday, May 10, 2020
Internal Audit Department

Memorandum of Audit Plan

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Click or tap here to enter text. The objectives, Scope and Audit Approach.

Resources:
Auditors Hours

Attachments:

Types (Yes/No). If “Yes” if the document has any other additional supporting attachments.

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Internal Audit Department Printed on: Sunday, May 10, 2020