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