Internal Audit Handbook（2007）B1-General Introduction.pdfVIP

1 General Introduction 1.1 Structure and Features of the Audit Roadmap Key Po I nts ••• • The Audit Roadmap is a model for visualizing all phases and process steps of an audit in terms of form and content. • It is aimed at giving auditors all the necessary standard information on the basis of a standardized, globally binding process model. • A standard Audit Roadmap helps to achieve uniform audits throughout the company. • The main phases of the Audit Roadmap are planning, preparation, execution, reporting, and follow-up. • Each of these phases is divided into sub-phases, which have to be executed in a specified sequence. • The Audit Roadmap is intended for use as an audit process model for standard audit topics. • In addition, Audit Roadmaps can be defined for special audit content, specifi- cally for a certain sector, company, or audit. AimAim ofof thethe AuditAudit An ordinary roadmap tells drivers how to get to places. In a figurative sense the RoadmapRoadmap Audit Roadmap serves the same purpose. The Audit Roadmap provides informa- tion on a sequence of events in terms of content and physical arrangement to ensure achievement of an intended audit outcome.