As part of the preparation, planning of the new internal audit cycle, the preparation of the auditors and presentation of the current audit programme is carried out this cycle.
To do this it is important:
- Trained and independent auditors in the areas in which they will work.
- Decide which areas of the organization will be audited.
- Develop the audit plan and define the necessary resources.
- Define the purpose of the audit.
- Organize a meeting with auditors, analyze the plan and publicize the scope and objectives of the audit.
- Hold an opening meeting with auditors and senior management members.