How many people should perform the audit?

The number of people needed to perform an audit typically depends on the size and complexity of the organization and the audit scope. Generally, a small audit might require a team of 2-3 auditors, while larger audits could involve a team of 5-10 or more. It's essential to ensure that the team has a mix of skills and expertise relevant to the audit to ensure thoroughness and accuracy. Ultimately, the goal is to balance adequate coverage with efficiency.