Internal Audit Handbook（2007）B2-Planning.pdfVIP

2 Planning 2.1 Content of Scopes 2.1.1 Integration and Organizational Structure Key Points ••• • Even though Scopes are integrated into the audit process, they are defined inde- pendent of individual audits. • Core Scopes represent closed business or organizational audit areas, which can be broken down into any number of audit segments, referred to as Key Scopes. • Scopes have the advantage that they can be used in individual ways and com- bined with each other in different audits. • Scopes require regular updating. Audit employees should be assigned responsi- bility for keeping Scopes current. • Access authorizations have to be defined for Scopes so that confidentiality is guaranteed. PositioningPositioning ofof thethe s scopecope Section A, Chapter 5.3 gives a definition of SAP’s concept of Scopes and describes the general reasons for using Scopes. This chapter provides a systematic presenta- tion of the details relevant at Audit Roadmap level. With regard to the position- ing of Scopes it needs to be noted that, in spite of their integration into the audit process, creating them is independent from any specific audit work because the Scopes are generally and globally available and are normally defined before the ac-