Audit Planning and Preparation
What you must know
Planning converts audit objectives into a workable programme and plan. Know the sequence: establish audit objectives, define scope and criteria, assess risk and prior history, allocate resources and time, form the team (with competence and independence), prepare the audit plan and working documents (checklists, sampling plans, forms), and communicate with the auditee. Understand the audit scope (what is covered - processes, sites, period) versus criteria (the requirements used to judge) versus objectives (why the audit is happening). Know sampling logic: sampling must be representative and risk-informed, and sample size should reflect process volume and criticality. Document review before the audit helps target interviews and avoid wasted time.
Traps in questions
Questions often conflate scope and criteria - scope is what is examined, criteria are the rules applied. Another trap is treating a checklist as a script that must be followed rigidly; it is an aide-memoire, and auditors should pursue leads. Watch for plans that omit auditee communication or that set unrealistic durations. A frequent distractor implies the auditor should plan to find nonconformities rather than objectively evaluate evidence. Also note that the audit plan should be flexible enough to adapt when evidence changes priorities.
Worked example / rule of thumb
Planning a supplier audit of a calibration lab: scope = calibration processes at Site B for the last 12 months; criteria = the purchase contract, the applicable standard, and the lab's own procedures; objective = verify continued capability. Rule of thumb: if a sentence doesn't fit scope, criteria, or objective, it belongs in logistics.
Exam angle
Expect scenario questions asking which planning step is missing or which element is mislabeled.