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dot planThe objectives of the audit program can be affected by the risks and opportunities related to the context of the auditee.

The internal auditor(s) managing the program should identify the risks and potential opportunities associated with the audit and present them to the auditee sot they can be addressed.

The risks may be associated with the following:

a) planning,
  • failure to set relevant audit objectives
  • determine the extent, number, duration, locations and schedule of the audit
  • resources,
  • example allowing insufficient time, equipment and/or training for developing the audit program or conducting an audit
c) selection of the audit team,
d) communication, e.g. external/internal communication processes/channels;
e) implementation, e.g. ineffective coordination of the audits within the audit program, or not considering information security and confidentiality;
f) control of documented information, e.g. ineffective determination of the necessary documented information required by auditors and relevant interested parties, failure to adequately protect audit records to demonstrate audit program effectiveness;
g) monitoring, reviewing and improving the audit program, e.g. ineffective monitoring of audit program outcomes;
h) availability and cooperation of auditee and availability of evidence to be sampled.

Opportunities for improving the audit program can include:

  • allowing multiple audits to be conducted simultaneously
  • minimizing time and distances to the site;
  • matching the level of competence of the audit team to the level of competence needed to achieve the audit objective (this is why you should be trained)
  • aligning audit dates with availability of auditee’s staff.


Return to the ISO 19011 PDCA Audit Process Diagram


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