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S I A (SIA) 1 P I A: Tandard On Nternal Udit Lanning An Nternal Udit
S I A (SIA) 1 P I A: Tandard On Nternal Udit Lanning An Nternal Udit
Contents
Paragraph(s)
Objectives of Planning ............................................................ 1-6
Factor Affecting the Planning Process ....................................... 7
Scope of Planning................................................................... 8-9
Planning Process ................................................................ 10-19
Effective Date ......................................................................... 20
Objectives of Planning
1.
2.
3.
(ii)
(iii)
(iv)
(vi)
(vii)
(viii)
4.
5.
6.
The internal auditor may also discuss the significant elements of his
overall plan, including important procedures, with those charged with
3
Scope of Planning
8.
Experience and skills of the staff and the need for supervising,
directing, coordinating and reviewing their work.
Planning Process
Obtaining Knowledge of the Business
10.
12.
14.
16.
18.
Effective Date
20.
12