An integral part of an audit approach plan includes an assessment of the overall control environment in the organization. This plan is only a summary of the extensive analysis performed to determine the year's audit activities. Remember that this plan is only one part of a "bigger picture" general plan that is a long-term, ever-evolving process.
This tool contains two samples that provide specific guidance internal audit can use when reporting on the state of internal controls at year-end and includes a general plan on how the audit approach will be accomplished.
Checklists & Questionnaires
Internal Control Process Improvement Questionnaire
Methodologies & Models