audit planning memo for at amp t
At a minimum, this audit plan should address the following (as applicable):
· Materiality
· Identification of specific audit risks
· Identification of in-scope business units and/or geographical locations
· Identification of in-scope business applications and general computer controls
· Planned tests of controls
· Planned substantive tests
· An audit timeline and calendar
· Audit team
· Anything else you believe is relevant