The processes involved in establishing objectives and the scope of an audit are critical and there are IPPF standards for each (Standard 2210 – Engagement Objectives and 2220 – Engagement Scope) that provide guidance for both assurance and consulting engagements.
Establishing Objectives and Scope
Resource The IIA Mar 05, 2021
The IIA
The Institute of Internal Auditors
Learn more with our other resources
All Things Internal Audit
A Full-Court Fraud
Articles
The New Technology Mandate
Articles
AI and Third Parties
Articles