Information Systems Audit Process - Auditing Information Systems: Enhancing Performance of the Enterprise - page 12

Audit Planning
The purpose of the planning stage is to ensure that the IS auditor has a plan which will
assist the IS audit team conduct the audit in an orderly and efficient fashion. Not so much
as in military precision but in an orderly manner taking into consideration all the relevant
activities required to perform an IS audit.
You will remember what we covered in chapter 1 regarding what type of skills an IS auditor
requires to perform an audit. Project management was one of the skills we mentioned. Plan-
ning is a project management activity and is a key skill required to manage an audit en-
gagement. Where an audit team consists of many members (let's say ten or more auditors),
it is good practice to use a project management software to manage the audit project. There
are many types of project management software at the disposal of the IS auditor with the
popular one being Microsoft Project. There are also free open-source project management
software which can be downloaded from the Internet. Project management software has
many useful features, such as being able to list project activities, project dependences, and
apply timelines to each activity.
Project management software can be used to show various resources being used on the IS
audit project, including the cost of each resource in terms of usage and man hours. One im-
portant feature you can use is sequencing of tasks with predecessors and independent tasks
clearly identified. Figure 2.2 shows an IS audit project activity schedule.
Figure 2.2 Project Activity Schedule
Some major activities during the audit planning stage include holding internal planning
meetings as the IS audit team and also holding kick-off meetings with the client. It is im-
portant that during the planning stage, the audit team holds internal planning meetings to
discuss how the audit would be executed. The IS audit team leader may chair the meeting
and explain the audit objectives and logistics of the audit. During this meeting, the audit
team will also agree on the audit schedule and required resources. The planning meeting is
usually attended by all members of the audit team. The meetings can also be used to ex-
plain the objectives of the audit to the rest of the audit team and discuss the requirements
of the engagement letter and expected deliverables.