Icologiq Knowledge · Document
Audit Plan
A description of the activities and arrangements for a specific audit, translating its objectives, scope and criteria into an executable plan.
Also known as:
audit planning document, individual audit plan
At a glance
Type
Document
Topic
Audit
Applies to
Cross-industry
Current version
Status
Last reviewed
October 9, 2026
Definition
An Audit Plan describes the activities and arrangements for a specific audit. It translates the audit objectives, scope and criteria into a practical structure for conducting that audit, such as timing, responsibilities, processes or locations to be covered and working arrangements. It should be distinguished from an Audit Programme, which coordinates one or more audits over a wider time frame and purpose.
Why it matters
A usable audit plan gives auditors and auditees a shared view of what will happen, when and with whom. It also creates a controlled planning record that can be reviewed, communicated and retained. For organizations that manage an annual audit year plan, the Audit Programme provides the portfolio-level view while individual audit plans support execution and evidence preparation for each audit.
State what the specific audit is intended to achieve and which locations, functions, activities, processes and time period are covered so participants share the same boundaries.
Objectives and Audit Scope
•
Identify the standards, procedures, contractual or other requirements that will be used so auditors and auditees understand the basis for evidence and findings.
Audit Criteria and references
•
Set the expected sequence, timing and key meetings or audit activities while allowing enough flexibility to follow significant evidence when it emerges.
Schedule and audit activities
•
Identify the auditors, technical experts or other relevant roles and make clear who is responsible for leading activities, coordinating access and communicating during the audit.
Audit team and responsibilities
•
Describe relevant on-site, remote, interview, sampling or system-access arrangements so the audit can be conducted efficiently without confusing logistics with Audit Criteria.
Methods and practical arrangements
•
Clarify how findings and conclusions will be communicated and how follow-up will be handled, especially where actions, response deadlines or evidence of closure are expected.
Reporting and follow-up arrangements
•
Document explained
What a practical audit plan covers
An Audit Plan should make a specific audit executable without becoming a rigid script. The level of detail depends on audit complexity, but useful plans connect objectives, scope, criteria, timing, people and methods so the audit team can work consistently and the auditee can prepare appropriately.
The coordinated arrangements for one or more audits planned over a defined time frame and directed toward a specific purpose.
Audit Programme
Concept
· Audit
The extent and boundaries of an audit, including the locations, functions, activities, processes and time period covered.
Audit Scope
Concept
· Audit
The requirements used as the reference against which objective evidence is compared during an audit.
Audit Criteria
Concept
· Audit
A structured set of prompts, questions or evidence cues used to support consistent audit preparation and evidence collection.
Audit Checklist
Document
· Audit
Records, statements of fact or other verifiable information that is relevant to the audit criteria and supports audit evaluation.
Audit Evidence
Concept
· Audit
The coordinated planning, execution, reporting and follow-up of audits within a structured and traceable process.
Audit Management
Process
· Audit
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