Internal Audit Objectives Sampler
"AUDIT PROGRAM OBJECTIVES
When creating an audit program or plan the auditor needs to start by determining the audit program objectives. There may be objectives for the entire function or specific audit program activities such as program management, plans, and performing audit services. Audit program objectives should relate to organizational objectives.
The program and individual audit objectives should also align with the needs and expectations of interested parties. For example, interested parties may include regulatory agencies, customers, suppliers, purchasing, and operations.
Audit program objectives direct program planning (department policy, procedures, guidelines, etc.). Plan what you do and do what you plan. Plans should align with objectives as well as the purpose of the function. One might ask, “Is this plan consistent with our objectives?” and “Is there anything we should change that would enhance our effectiveness to achieve our objectives?”