PEM PAL IA COP AiP Working Group The ISPPIA on Planning

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Presentation transcript:

PEM PAL IA COP AiP Working Group The ISPPIA on Planning Jean-Pierre Garitte Tashkent 25 October 2017

2200 Engagement Planning Internal auditors must develop and document a plan for each engagement, including the engagement’s objectives, scope, timing, and resource allocations. The plan must consider the organization’s strategies, objectives, and risks relevant to the engagement.

2210 Engagement Objectives Objectives must be established for each engagement.

2220 Engagement Scope The established scope must be sufficient to achieve the objectives of the engagement.

2230 Engagement Resource Allocation Internal auditors must determine appropriate and sufficient resources to achieve engagement objectives based on an evaluation of the nature and complexity of each engagement, time constraints, and available resources. Interpretation: Appropriate refers to the mix of knowledge, skills, and other competencies needed to perform the engagement. Sufficient refers to the quantity of resources needed to accomplish the engagement with due professional care.

2240 Engagement Work Program Internal auditors must develop and document work programs that achieve the engagement objectives.

PEM PAL IA COP AiP Working Group The ISPPIA on Planning Jean-Pierre Garitte Tashkent 26-27 October 2017