Pre-Audit Planning

□ Define audit scope and objectives
□ Identify audit team members
□ Review previous audit reports
□ Gather relevant documentation
□ Create audit schedule
□ Notify departments being audited
□ Prepare audit tools and templates
□ Review applicable standards/regulations
□ Identify key stakeholders
□ Set audit timeline
□ Allocate resources
□ Conduct risk assessment

Documentation Review

□ Collect policies and procedures
□ Review organizational charts
□ Examine process documentation
□ Check compliance records
□ Review training materials
□ Examine incident reports
□ Check corrective action records
□ Review management reviews
□ Examine performance metrics
□ Check customer complaints
□ Review vendor documentation
□ Examine contracts and agreements

Financial Audit Areas

□ Review financial statements
□ Check general ledger
□ Examine accounts receivable
□ Review accounts payable
□ Check payroll records
□ Review expense reports
□ Examine bank reconciliations
□ Check cash handling procedures
□ Review revenue recognition
□ Examine cost allocations
□ Check budget vs actual
□ Review internal controls

Operational Audit Elements

□ Process efficiency review
□ Resource utilization check
□ Quality control assessment
□ Productivity measurement
□ Workflow analysis
□ Technology utilization
□ Equipment maintenance
□ Inventory management
□ Supply chain review
□ Customer service evaluation
□ Safety procedures check
□ Environmental compliance

Compliance Verification

□ Regulatory compliance check
□ Legal requirement review
□ License verification
□ Permit validation
□ Policy adherence check
□ Standard compliance review
□ Contract compliance
□ Tax compliance verification
□ Labor law compliance
□ Environmental regulations
□ Industry standards check
□ Certification maintenance

IT Systems Audit

□ System security review
□ Access control verification
□ Data backup procedures
□ Disaster recovery plans
□ Change management process
□ Software licensing compliance
□ Network security assessment
□ Database integrity check
□ User access review
□ Password policy compliance
□ Encryption verification
□ Incident response procedures

Human Resources Audit

□ Employee file completeness
□ I-9 verification
□ Benefits administration
□ Payroll accuracy
□ Time and attendance
□ Performance review process
□ Training records
□ Safety training compliance
□ Disciplinary procedures
□ Hiring practices
□ Termination procedures
□ Leave management

Quality Management Audit

□ Quality policy review
□ Quality objectives assessment
□ Process control verification
□ Product/service conformity
□ Customer satisfaction measurement
□ Corrective action effectiveness
□ Preventive action review
□ Continual improvement evidence
□ Management commitment
□ Resource adequacy
□ Measurement and monitoring
□ Supplier quality

Risk Assessment

□ Risk identification
□ Risk evaluation
□ Control effectiveness
□ Mitigation strategies
□ Residual risk assessment
□ Risk monitoring procedures
□ Business continuity planning
□ Insurance coverage review
□ Security risk assessment
□ Fraud risk evaluation
□ Compliance risk review
□ Operational risk assessment

Audit Execution

□ Opening meeting conducted
□ Interviews scheduled
□ Observations documented
□ Evidence collected
□ Testing performed
□ Sampling completed
□ Non-conformities identified
□ Opportunities noted
□ Best practices documented
□ Working papers organized
□ Daily debriefs held
□ Issues escalated appropriately

Post-Audit Activities

□ Findings documented
□ Evidence organized
□ Report drafted
□ Management review conducted
□ Recommendations developed
□ Closing meeting held
□ Report finalized
□ Action plans requested
□ Follow-up scheduled
□ Lessons learned documented
□ Audit file archived
□ Continuous improvement initiated