Topic 1: Initiate Preliminary Communication with Engagement Client

Internal Auditor must develop and document a plan for each engagement which states:

• States the objectives of the engagement
• Identifies technical requirements, objectives, risks, processes and transactions that are to be examined
• States the nature and extent of testing required
• Documents the internal auditor's procedures for collecting, analyzing, interpreting and documenting information during the engagement
• Is modified, as appropriate, during the engagement with the approval of the CAE 

The CAE determines how, when and to whom engagement results will be communicated. The internal auditor documents this and communicates it to management, to the extent deemed appropriate, during the planning phase of the engagement. The internal auditor communicates to management subsequent changes that affect the timing or reporting of engagement results. 

During initial client meeting, practical considerations that may impact the engagement should be addressed. Items to cover includes:

• Identification of key contracts and their availability
• Documents and records needed
• Complexity of operations to be examined
• Access to necessary facilities and site locations
• Security clearances
• Distance between site locations and travel time
• Escorts
• Tours
• Vacation schedules