Practical sheet | REF: FIC0377 V1

Determine the scope of an audit program

Author: Olec KOVALEVSKY

Publication date: October 10, 2022 | Lire en français

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8. Glossary

Audit program

Provisions relating to a set of one or more audits (3.1) planned for a specific duration and conducted for a specific purpose.

Audit scope

Scope and limits of an audit.

Please note

The audit scope generally describes physical and virtual locations, functions, organizational units, activities and processes, as well as the time period covered.

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