Internalauditorsshouldmakeapreliminaryassessmentoftherelevantrisks. Objectivesofthe engagementshouldreflecttheriskassessment. Engagementworkprogramsshouldmeettheengagementobjectives,berecorded,andreceive priorapproval. Theyconsistoftheplannedengagementprocedures. Internalauditorsshoulddevelopanddocumentaplanfortheengagement. Itshouldincludethe (a)scope,(b)objectives,(c)timing,and(d)resourceallocations. Theengagementscopeshouldsufficetomeettheengagementobjectives. 1 s s s s s s s
