Managing the conduct of an audit in accordance with audit programme and plan which may include:-
- Plan and make effective use of audit resources
- Communicate with auditees or audit clients
- Organize and direct auditors activities
- Lead audit team to reach audit conclusion
- Ensure auditor code of conduct
- Prevent and resolve conflicts
- Prepare audit report
- Distribution of audit report
Tabulated below is the series of actions to be taken Vis-à-vis the audit process elements
Sample of the audit plan
Conclusion
The audit conclusion is the outcome of the audit after considering the audit objectives and all findings. The conclusion generally also summarizes the extent of conformity of the auditee with the audit criteria
