Planning an Audit During COVID-19

In light of the current environment, audit teams may need to become more agile. Teams that can create and document custom audit programs from scratch — without relying on templated audit programs — are better equipped to perform audits over areas not routinely audited.

This maximizes internal audit’s ability to make recommendations that will have a strong impact on recovery and create positive change in the organization, leading to further potential benefits. The following is a step-by-step checklist for planning an audit in light of the 2020 pandemic.