audit planning steps , its importance, purpose , consideration, preparation .

1. Prepared by
Miss Unnati .M. Patel
F.Y.M Pharm(PQA)
Guided by
Mr A. R. Kuhre Sir
M Pharm(P’ceutics)
Sanjivani College of Pharmaceutical Education and Research2/1/2019 1

2. CONTENT
1. Introduction
2. Purpose
3. Importance
4. Consideration of planning
5. Preparation of audit plan
6. Steps in Planning
7. References
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3. INTRODUCTION
 Audit planning is an important and essential process of systematic
verification and organised examination.
 Planning is a process of doing a job in a systematic and methodical
manner. It is being defines:
(a) What to do?
(b) How to do?
(c) When to do?
(d) Who will do?
 Planning is an organised approach to complete a task in minimum time
at minimum cost and with maximum efficiency
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4. PURPOSE
1. To work with each other and with the people who will carry out
the plans
2. To clarify objectives
3. To set goals for each division
4. To establish policies and standard methods to guide those who
do the work
5. To develop programmes, strategies and schedules to keep the
work moving towards the objectives
6. To decide who should participate in formulating policies
7. To determine how much freedom of action should be given to
subordinates.
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5. IMPORTANCE
1. Establishes the intended means of achieving the objectives
of the audit
2. Assists in the direction and control of the work
3. Ensures that attention is devoted to critical aspects of the
audit
4. Ensures that the work is completed
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6. Considerations Before the Audit
• Clearly defined objectives and scope for the audit?
• Team identification and assignments?
• Specific audit plan for the audit including timing?
• Flowcharts or maps of the processes, areas and activities about
to be examined?
• Review and preliminary analysis of the formal (documented)
requirements?
• Communication and agreement with the parties about to be
audited?
• Work papers prepared to guide the auditors in conducting the
audit?
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7. Preparing the Audit Plan
• Determine what work papers we will need to conduct audit .
• Prepare work papers develop the questions to consider asking
•
• Annotate (add a notes) procedures or work instructions
• Is a flowchart of the process to be audited available?
• The work papers act as guide to conduct the audit
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8. 2/1/2019 8
Determine Audit Subject
Perform pre audit planning
Determine steps for data gathering
Set Audit Scope
Define Audit Objective
Steps in Planning Process
Planning Process of Audit

9. 1. Determine Audit Subject
 Identifying area to be audited , it include location, function,
system .
2. Define Audit Objective
 Identifying the purpose of audit i.e. to determine whether the
program changes occur in well defined and controlled env.
3. Set audit scope
 Identifying the specific system, function and unit of
organization. It include detailed information regarding subject
chosen for audit.
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10. 4. Perform pre audit planning
 Conducting a risk management,which is critical in setting
final scope of risk based audit. For other types of audits,
conducting a risk assesment is a good practice because the
results help audit team to justify the scope and further
preplanning focus.
 Identifying regulatory compliance requirements.
 Once subject, objective and scope are defined, the audit team
can identify the resources that will be needed to perform the
audit work.
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11. 5. Determine steps for data gathering
 At this stage of audit process, audit team should have enough
information to identify and select audit approaches/ strategy and
start developing the audit program.
 Identify and obtain department policies,standards and guidelines
for review.
 Identifying methods to perform the evaluation.
 Develop audit tools and methodology to test and verify controls
 Identifying criteria for evaluating test.
 Define a methodology to evaluate that test and its result ‘s
accuracy.
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12. Identify project
to be audited
Select the audit
team
Conduct preaudit
meeting to
review project
information
Conduct audit
analysis &
prepare report
Present audit
finding to
project owner
Prepare formal
response
Incorpoarate
findings into
projects
Audit team
Design team/
projcet owner
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13. References
1. Kamal Gupta and Ashok Arora. Fu,tdamentals of Auditing: Tpta
McGraw-Hill Publishing Co. (Chapters 1 to 5).
2. Excerpted from ISACA White Paper, Information Systems
Auditing: Tools and Techniques— Creating Audit Programs
Audit Plan Activites : Step by Step
(www.isaca.org/creating-audit-programs).
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