AC responsible to look into the planning to ensure align with objective

know comp vission, mission, who the competitors

CAE must ensure planning develop the standard, code of ethics

CAE must communicate directly to stakeholder. Expectation always change depends on situations

CAE will confirm and document (compile) the expectation

positioning, process, people

interview -> verify -> pbservation -> reperform ->questionnaire -> analytical procedure -> CAATs -> physical inspection -> review report -> confirmation

evaluation & conclusion process(recommendation)

evaluation & conclusion process(recommendation)

identifying objective, strategies, structure

review key document

consulting with key stakeholder

create/revisi audit universe

1. understanding bus. objective, strategies, risk

2. linking

3. documenting risk

4. risk assessment approach

5. measuring risk

CAE determine resources need to implement the plan: poeple(labour hours,skill). technology(tools & technique),funding(budget need)

CAE need to maintain skill & knowledge to fulfill expectation

update the plan