Audit Plan Definition

Purpose

Audit Plan Definition supports the identification of key topics that could or should be integrated into an annual audit plan, with a focus on risk criticality, changes in criticality over time, audit timing, sourcing approach, audit versus advisory positioning, and references to regulatory changes.

Primary users

Primary users are not specified in the provided information. The agent is associated with the AQS team or business unit, and the owner identified in the provided information is Ronan Davit.

Where it fits (process/stage/trigger)

Audit Plan Definition fits into the annual audit planning process, particularly when teams need to assess which risk topics should be considered for inclusion in the plan and determine how those topics should be positioned, prioritized, and scheduled.

Key capabilities / workflow

The agent identifies key annual plan topics, indicates the criticality of each topic and the past evolution of that criticality, supports the definition of the period at which the risk should be audited, helps determine whether the best approach is make or buy, distinguishes whether a topic is audit or advisory oriented, and includes references to changes in regulation where provided.

Inputs

Inputs are not specified in the provided information. No dataset, document source, table, application link, or structured input format was provided.

Outputs / Deliverables

Outputs are not specified as a separate field in the provided information. Based on the stated use case, the deliverables relate to identified annual audit plan topics with indications of criticality, criticality evolution, audit timing, make-or-buy approach, audit versus advisory classification, and references to regulatory changes.

Value

Audit Plan Definition helps structure audit planning discussions by organizing relevant risk topics and their associated planning criteria, supporting more consistent prioritization and clearer preparation of annual audit plan inputs.