Guide & Checklist
Internal Audit Preparation Checklist
Use this checklist when preparing an internal audit so the audit team enters the process with clear criteria, purposeful sampling and awareness of previous issues and changes.
Define the Audit
Audit objective, scope and criteria are documented.
Relevant standards, procedures, legal requirements and process controls are identified.
Audit team members are assigned and conflicts of interest are considered.
Opening and closing meeting arrangements are confirmed.
Review Before Fieldwork
Previous audit findings and corrective actions are reviewed.
Recent incidents, complaints, KPI trends and process changes are considered.
Applicable records and performance data are identified for sampling.
High-risk activities and known problem areas are included in planning.
Prepare the Evidence Strategy
Sample sizes are appropriate to the process and risk.
Questions are linked to criteria and process controls.
Auditors understand what objective evidence would demonstrate conformity.
Time is reserved for following evidence trails when issues are identified.
Prepare the Team
Roles within the audit team are clear.
Audit plan is communicated to the auditee.
Required PPE, access, system permissions and site arrangements are confirmed.
Auditors understand how findings will be documented and graded.
Use note: This checklist is a practical starting point and should be adapted to your organisation's scope, risks, legal obligations, management-system requirements and internal procedures.