Читать книгу Practical Guide to Auditing SAP Systems - Martin Metz - Страница 11

The centerpiece of the initiation process is the audit assignment. A company requests an auditor and agrees the type of audit as well as its rough boundaries. Other aspects relevant to the audit assignment include: financial matters (e.g., fees payable), non-disclosure agreements, a legal disclaimer of liability, responsibilities, a timeline, and obligations of the auditee, etc. For an internal audit, an audit charter usually defines most of the above aspects that are valid for all internal audits.

Once the project has been initiated, the planning process commences.