4. Audit Principles

A. Have integrity and be professional

B. Present fair and truthful results

C. Exercise due professional care

D. Care about confidentiality

E. Be independent and impartial

F. Use an evidence-based approach

5. Audit Program

5.1. Create your audit program

5.2. Set your program objectives

5.3. Establish your audit program

5.3.1. Perform audit program management tasks

5.3.2. Clarify manager’s competence requirements

5.3.3. Specify the extent of your audit program

5.3.4. Consider potential audit program risks

5.3.5. Develop procedures to manage program

5.3.6. Identify program resource requirements

5.4. Implement your audit program

5.4.1. Apply your unique audit program

5.4.2. Define the focus of each individual audit

5.4.3. Select methods for each individual audit

5.4.4. Appoint personnel for each individual audit

5.4.5. Assign responsibility for individual audits

5.4.6. Manage your audit program outcomes

5.4.7. Establish and maintain audit records

5.5. Monitor and modify your program

5.6. Review and improve your program

6. Audit Activities

6.1. Manage your audit activities

6.2. Initiate your audit activities

6.2.1. Conduct and control audit activities

6.2.2. Establish initial contact with auditee

6.2.3. Determine the feasibility of the audit

6.3. Get ready for your audit

6.3.1. Perform document review

6.3.2. Develop your audit plan

6.3.3. Assign work to audit team members

6.3.4. Prepare audit working papers

6.4. Carry out your audit

6.4.1. Establish audit sequence

6.4.2. Conduct opening meeting

6.4.3. Perform document review

6.4.4. Communicate during audit

6.4.5. Assign guides and observers

6.4.6. Collect and verify information

6.4.7. Generate your audit findings

6.4.8. Prepare your audit conclusions

6.4.9. Present findings and conclusions

6.5. Report your audit results

6.5.1. Prepare your audit report

6.5.2. Distribute your audit report

6.6. Complete your audit

6.7. Follow-up on your audit

7. Auditor Competence

7.1. Establish an auditor evaluation process

7.2. Define auditor competence requirements

7.2.1. Consider the work that auditors need to do

7.2.2. Be a professional and have good character

7.2.3. Possess appropriate knowledge and skills

7.2.4. Get appropriate auditing knowledge and skills

7.2.5. Encourage team leaders to get experience

7.3. Develop auditor evaluation criteria

7.4. Select auditor evaluation methods

7.5. Evaluate the competence of auditors

7.6. Maintain and improve auditor competence