An audit agenda is a list of the guidelines that need to be followed when an audit firm is in the process of auditing an organization. These days, auditing has become necessary for most organizations. The major types of audits carried out in a firm are the; factory audit, process audit, site audit, technical audit, and the internal audit.
Primary objectives of an Audit agenda
- The primary purpose of an audit agenda is to provide evidence that the company being audited has followed all the government standards outlined for the operation of such a business.
- An audit agenda helps the auditor ensure that all the transactions are recorded and properly documented.
- It also states the names of the people who will be involved in the business audit and the audit administrator.
- It also ensures that objective audit measures are incorporated into the entire process.
Basic elements of an Audit agenda
- Attendees- this is a list of all the employees and members’ of the management who will be involved in the audit.
- Scope- the attendees, should know all the areas that the audit will cover so that they can prepare all the required documents.
- Time- every activity in the audit has to take place at a particular time. The agenda also has to indicate the specific time the meeting will take place.
- Issues- all the critical items should be included in the audit process.
Guidelines for creating an audit agenda
- When creating the agenda, you should know all the actual programs and management structure of the organization.
- Include all the standards that apply to that particular firm.
- Include the risk assessment.
- Ensure that you have distributed all the resources required for the audit to the right people.
- The audit meeting agenda should also include the final plan of action and how the action plan will be implemented.
With these guidelines, preparation of an audit agenda becomes very easy. Also, ensure that all the participants of the audit have received a copy of the agenda in advance for proper preparations.
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