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 Consider context of assigned audit engagement.
◼ Understand type of engagement and reason it was included in plan.
1 ◼ Apply 2200 series of the Standards.

Research applicable frameworks and requirements.

◼ Which framework(s) are used by organization and area under review?
2 ◼ Which legal/regulatory requirements apply?

Conduct preliminary risk assessment (Standard 2210.A1).

◼ Consider probability of errors, fraud, noncompliance, other risk exposures
3 (Standard 2210.A2).

Choose framework elements and criteria specifically relevant to the engagement

(Standard 2210.A3).
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Establish engagement objectives and scope based on preliminary work.

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The Institute of Internal Auditors (IIA)

www.theiia.org