This sample provides information that can be included in an audit plan presentation to management and the audit committee.
The audit plan highlights high-risk areas for audit and the rationale for selecting certain audit areas. It also summarizes information in a graphical format and presents not only the recommended audit plan, but the rationale for selecting the target areas. Plan highlights include: company energy resources, company power supply, company marketing services, company energy delivery and support services. Company energy resources include: continued gas risk management focus, new electricity risk management audits and ongoing audits.