Which of the following is not a reason for an internal auditor to prepare an audit plan before the detailed audit work begins?
Which of the following is not a reason for an internal auditor to prepare an audit plan before the detailed audit work begins?
An internal audit plan is primarily aimed at setting the objectives of the audit, ensuring attention is devoted to key audit areas, and determining the timing of the audit. Informing the organization's management about the work to be performed is not a reason for preparing the audit plan; it is rather a communication step that occurs after the audit plan has been prepared.
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Audit planning addresses aspects A, C, D. Management information has nothing to do with the audit plan.