This audit planning checklist helps plan the nature, timing and extent of work on an individual audit assignment where the design effectiveness and/or operational effectiveness of any business process are to be examined.

It can be used in connection with the planning and scoping memorandum template to prepare detailed instructions for the work. The project manager can leverage this checklist to assign responsibility for certain steps to the person who will be in charge of the field work. It also calls for an attestation by a director that he or she has been involved in planning to the extent needed and has approved the resulting planning and scoping memorandum.