what is an audit plan?

  • A formal document
  • A blueprint used by auditors to ensure that the audit is completed properly
  • should be part of the Documented Procedure for performing Internal Audits
The audit plan details a particular audit and includes:
  • The organization to be audited
  • Purpose and scope
  • Audit personnel
  • Activities to be audited
  • Organization/personnel that are to be audited
  • Applicable document/records
  • Audit checklist
  • Requirements for reporting results

The audit plan (ISO 19011 6.4.1)

  • Audit objectives
  • Audit criteria and reference documents
  • Audit scope (includes units and processes to be audited)
  • Dates and places where on-site activities are conducted
  • Time and duration of on-site activities, including meetings
  • Roles and responsibilities of audit team members
  • Allocation of resources to critical areas
  • Identification of auditee’s representative
  • Audit report topics
  • Logistic arrangements
  • Matters related to confidentiality
  • Any follow-up actions

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