Topic 10: Establish Adequate Planning and Supervision of the Engagement

The extent of supervision required will depend on the proficiency and experience of internal auditors and the complexity of the engagement. The CAE has over responsibility for supervising the engagement, whether performed by or for the internal audit activity, but may designate appropriately experienced members of the internal audit activity to perform the review. Appropriate evidence of supervision is documented and retained.

Supervision is a process that begins with planning and continues throughout the engagement. The process includes:

• Ensuring designated auditors collectively possess the required knowledge, skills, and other competencies to perform the engagement.
• Providing appropriate instructions during the planning of the engagement and approving the engagement program.
• Ensuring the approved engagement program is completed unless changes are justified and authorized.
• Determining engagement working papers adequately support engagement observations, conclusions and recommendations.
• Ensuring engagement communications are accurate, objective, clear, concise, constructive and timely.
• Ensuring engagement objectives are met
• Providing opportunities for developing internal auditors' knowledge skills and other competencies. 

On tactical level, planning and supervision also involves:

• Deadlines
• Travel arrangements
• On-site logistics
• Assignments
• Team communication and supervision
• Team development