To write an internal audit plan, create a document that details the planning and preparation of internal audits and identifies accepted audit practices, according to Denise Robitaille, for Quality Digest. Audit plans list specific tasks that must be performed during internal audits.
It is important that audit schedules factor in an organization's needs, notes Robitaille. It is also critical that the schedule is maintained. Audits supply organizations with valuable information that increases the efficiencies of internal processes and identifies sources of additional revenue. Delays prevent organizations from taking advantage of these benefits. The audit plan needs to inform process owners of the audit schedule. This allows them time to prepare, and it allays their fears that the audit is meant to uncover and punish employee mistakes. A schedule of events is created that maximizes the auditor's efficiency. Audit plans also call for a review of previous audit reports and corrective actions. Audit plans create checklists for each of the audit's steps. Audit plans outline accepted audit practices, such as conducting an opening meeting with all audit participants where the audit procedure is discussed. Sophisticated auditors conduct interviews by asking open-ended questions, framing questions from audit documents, and repeating or restating questions when necessary.