2.6 Audit Planning

2.6.1 General

  1. The following should be considered when scheduling an audit:

    1. the feasibility of the audit dates and time-periods with consideration given to statutory and summer holidays and seasonal industry and departmental busy periods;
    2. the availability of qualified personnel to manage and conduct the audit;
    3. the sufficiency of time allotted for pre-audit activities; the physical audit (including time to prepare any audit findings) and preparation of the audit report;
    4. team member travel requirements to, from and during the audit and the availability of team lodgings;
    5. the need and availability of administrative support;
    6. the availability of the audit report review committee where applicable; and
    7. the resource requirements for the production and distribution of the audit report.

2.6.2 Audit Management Notification

  1. In order to plan an audit effectively it is imperative that audit managers and where applicable, team leaders, be provided with sufficient notification to familiarise themselves with the terms of reference and prepare for the audit. The convening authority is responsible for notifying the audit manager while the audit manager will provide notification to the team leaders. Sample memos of appointment can be found in Appendix 1 and 2.

2.6.3 Obtaining Team Members

  1. The task of obtaining team members can be one of the more challenging tasks faced by an audit manager and where applicable, team leaders. This task can be assisted greatly with prior planning, especially by providing audit management personnel with sufficient lead time to commence building their teams; and by providing branch and division managers with sufficient time to identify available personnel resources.
  2. While it is important that audit management personnel have input in fulfilling their team requirements, it must be recognized that branch and/or division managers must be involved in the selection process from the out-set. To this end, audit managers and team leaders are directed to contact these individuals prior to discussing the proposed audit with individual inspectors. In many cases it is expected that an audit manager or team leader will identify potential team members by name, and this is fine, but it must be recognized that the branch/division manager is the one who ultimately approves an individual to become an audit team member.
  3. In addition to the above, any assistance that can be made available by a central audit agency within the Region, or for National Audits, within HQ, will enhance the possibility of manning teams effectively. Where procedures have been established to assist in the manning of audit teams, it is expected that these procedures will be followed.
  4. Once selected, team members will be provided with an appointment memorandum from the audit manager or team leader. A sample appointment memo can be found in Appendix 3.

2.6.4  Auditee Notification

The auditee notification referred to in section 3.2.1 of the IAM will be accomplished by sending a letter that has been prepared by the audit manager and signed by the convening authority. A sample letter can be found in Appendix 4.

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