INTERNAL AUDIT CURTIN UNIVERSITY
Program: Program No:
Prepared By: Reviewed By:
FIELD AUDIT PLAN1
Preliminary Review – no audit testing required.
Audit Type New Audit – audit program development and audit testing required.
(input 'x' Existing Audit – audit program update and audit testing required.
in one) Other (explain):
A Prior to Field Work Commencing
1 Audit Program to be developed/updated from (circle one only):
- new Risk and Control Analysis (RACA) Y
- updated RACA Y
- other means Y
2 Audit Period for Testing (from MM/YY to MM/YY)
3 Sample Sizes
Transaction Description Audit No. of Sample
Step Trans/ Size
4 Budgeted Time (person hours): Auditor 1 Auditor 2
- Planning (emails, engagement letter, meetings etc)
- Review and Evaluation (documentation, CAATs, RACA, program)
- Verification (field work)
- Reporting (draft report, exit interviews, final report)
5 Expected Completion Date (MM/YY)
7 Reviewed/Authorised by Date
Refer to corresponding Audit Budgeted Hours Estimate Sheet for this audit, if available, before completing Part A.
B After Completion of Audit
1 Date Final Report Issued
2 Actual Time on this Audit (person hours):
3 Total Variance From Budget (hours)
4 Outline reasons for variance
5 State sections of Audit Program not completed (including reasons why not)
6 Final Comments