Agree the scope of the audit with your client. The scope will include, the process or processes to audit, and the period. You may need a couple of quick meetings with management and process owners to determine the scope.Meet the process owners to understand the process within your audit scope. By doing this you will understand how the process works, and determine risks, and controls that mitigate those risks.Document the process, this should include either a narrative or a flowchart, with relevant risks as well as relevant controls.Determine the relevant risks, as well as the controls that mitigate them that should be tested for effectiveness.Design tests for each control you're going to cover with your audit.
