5. Mistakes to avoid

5.1 Don't forget to define audit objectives, scope and criteria

The audit type in no way defines the audit objectives, scope or criteria. Assigning a type to an audit allows you to categorize audits for easier identification, to identify a typology of scope for better balancing the audit program. However, to conduct an audit correctly and not miss the reasons why the audit is triggered, you need to specify the audit objectives, the scope (or field) and the criteria that serve as a reference.