Audit Plan
What is Audit Plan?
A document that describes the activities and arrangements for an audit, including scope, objectives, timing, and resource requirements. Audit plans ensure systematic and efficient audit execution.
Terms that appear alongside audit plan
Each of these is named in at least one of the same controls as audit plan. The number is how many controls name both.
- audit committee 5 shared controls
- internal audit 4 shared controls
- governance 3 shared controls
- remediation 3 shared controls
- soc 2 2 shared controls
- due diligence 2 shared controls
- it audit 2 shared controls
Frameworks that govern audit plan
What the standards actually require on audit plan
Requirements naming audit plan across 6 standards, quoted from the control text.
IT Audit Plan. The third line of defence, IT audit, should provide the audit committee of the board (or equivalent) with independent assurance over the cyber risk programme through a risk-based IT audit plan (para 23).
BMA-7 · Information Technology Audit Plan →ICT and security risk management shall be subject to independent and periodic audit by staff with sufficient ICT and security knowledge, following a risk-based audit plan.
EBA-GL-3.3.6 · Audit →Governance, systems and processes for ICT and security risks should be audited periodically, in line with the audit plan, by auditors with sufficient ICT/security knowledge to provide independent assurance to the AMSB, with frequency and focus commensurate wit...
EIOPA-ICTSG-GL.5 · Audit →Plan and conduct internal audits using a risk-based approach with independent auditors.
ISO22313-9.2 · Guidance on internal audit →Implement IT Audit + Third-Party Risk Management per MAS TRM Chapters 14 + 15 + MAS Notice 658 on Outsourcing. Chapter 14 IT Audit - IT audit charter approved by Board Audit Committee + IT audit plan risk-based + IT audit methodology + IT auditor competency (C...
MAS-TRM-Third-Party-IT-Audit-Chapters-14-15-Outsourcing-Notice-658-Concentration-Risk-Exit-Strategy · MAS TRM Third Party + IT Audit + Chapters 14-15 + Outsourcing + Notice 658 + Concentration Risk + Exit Strategy →Operate Internal Audit per 12 CFR Part 30 Appendix D Section II.C.3. Internal Audit must (a) be a function independent of the front line units and Independent Risk Management with authority and independence to provide assurance to the Board on the design and o...
OCCHS-5 · Internal Audit: Independence, Scope, Methodology, and Reporting →Questions people ask about audit plan
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