Internal auditors must develop and document a plan for each engagement, including the engagement's objectives, scope, timing, and resource allocations. The plan must consider the organisation's strategies, objectives, and risks relevant to the engagement.

REQUIRED

$8$ Marks

Arrange the following engagement planning steps in order of occurrence.

A$.$ Identify the risk areas associated with the engagement.

$B.$ Obtain final confirmation from management to proceed with the engagement.

C$.$ Conduct a preliminary survey.

D$.$ Obtain an understanding of the auditee.

E$.$ Meet the auditee.

F$.$ Prepare the engagement work programme.

G$.$ Determine the resources needed to perform the engagement.

H$.$ Determine the engagement objectives, criteria and scope.

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