Engagement Planning: Establishing Objectives and Scope, 2^nd Edition

Global Guidance | May 28, 2026

Establishing clear engagement objectives and scope is essential for effective internal auditors to plan engagements that are risk-informed, strategically aligned, and positioned to deliver meaningful value.

Grounded in the Global Internal Audit Standards^TM, the guide explains how to define engagement objectives and scope, prioritize risks, allocate resources, and communicate clearly with management and the board.

This approach of disciplined engagement planning will help internal auditing strengthen governance, risk management, and control processes to deliver insights that support informed decision making and long-term organizational success.  

It supports both assurance and advisory engagements while reinforcing consistency across the audit function.

After reading this guidance, internal auditors will be able to:

• Establish clear, risk-informed engagement objectives aligned with organizational strategy.
• Define an appropriate engagement scope that supports assurance or advisory objectives.
• Prioritize engagement level risks using structured risk assessment results.
• Allocate resources effectively to support efficient engagement execution.
• Develop engagement work programs aligned with objectives and scope.
• Communicate objectives, scope, and limitations clearly to management and the board.
• Strengthen governance, risk management, and control outcomes through disciplined planning.

• Guidance
• Recommended
• Practice Guide
• Audit Practice
• Assurance
• Audit Plan
• Risk
• COSO
• Internal Control
• Technology
• IT General Controls
• Stakeholder, Board, C-suite, and Audit Committee
• Executive
• Mid-Level
• Entry Level
• Student
• Global Regions
• English