MOOC: Introduction to environmental auditing in the public sector

Module 3: Planning: designing the audit

In the previous module, we discussed how to select an environmental topic for auditing. Now it’s time to plan it more thoroughly. 

The audit design phase is crucial to the success of an audit, otherwise there is a risk that time and other resources are used unwisely. In this phase, we determine what and how we are going to audit. There are various elements you need to consider and decide on before heading out to work in the field.

3. Planning the audit

Figure. Audit process (source: ISSAI 300)