What points should be taken into consideration in drafting and audit programme?

When drafting an audit program, key points to consider include the scope and objectives of the audit, ensuring compliance with relevant regulations and standards, and identifying the risks associated with the area being audited. Additionally, it’s essential to outline the resources needed, such as personnel and tools, and establish a timeline for the audit process. Finally, incorporating a clear methodology for evidence gathering and evaluation will enhance the effectiveness of the audit.