INTERNAL AUDIT PLAN CHECKLIST

GUIDELINES FOR THE INTERNAL AUDIT PLAN CHECKLIST: This checklist is provided as part of the evaluation process for the Internal Audit Plan. The checklist assists designated reviewers in determining whether specifications meet criteria established in HUDs System Development Methodology (SDM). The objective of the evaluation is to determine whether the document complies with HUD development methodology requirements. Attached to this document is the DOCUMENT REVIEW CHECKLIST. Its purpose is to assure that documents achieve the highest standards relative to format, consistency, completeness, quality, and presentation. Submissions must include the following three documents, and must be presented in the following order: (First) Document Review Checklist, (Second) the Internal Audit Plan Checklist, and (Third) the Internal Audit Plan. Document authors are required to complete the two columns indicated as AUTHOR X-REFERENCE Page #/Section # and AUTHOR COMMENTS before the submission. Do NOT complete the last two columns marked as COMPLY and REVIEWER COMMENTS since these are for the designated reviewers. Document reviewers will consult the HUD SDM and the SDM templates when reviewing the documents and completing the reviewers portions of this checklist. AUTHOR REFERENCE (Project Identifier):
Designated Reviewers: 1: 2: 3: 4: Summary Reviewer: Start Date: Completed Date: Area Reviewed: Comments:

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INTERNAL AUDIT PLAN CHECKLIST

The Internal Audit Plan verifies involvement, which may range from review of completed work to active audit participation in system activities.

TABLE OF CONTENTS
1.0 General Information 1.1 Purpose 1.2 Scope 1.3 System Overview 1.4 Project References 1.5 Acronyms and Abbreviations 1.6 Points of Contact 1.6.1 Information 1.6.2 Coordination Audit Process 2.1 Type of Internal Audit 2.2 Internal Audit Subject 2.3 Roles and Responsibilities 2.4 Method of Internal Audit 2.5 Schedule Evaluation 3.1 Strategy 3.2 Metrics

2.0

3.0

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To be completed by Author AUTHOR X-REFERENCE AUTHOR COMMENTS Page #/Section # To be completed by Reviewer COMPLY Y 1.0 1.1 1.2 1.3 GENERAL INFORMATION Purpose: Describe the purpose of the Internal Audit Plan.. Scope: Present the scope of the Internal Audit Plan and relate it to the identified project. System Overview: Provide a brief system overview description as a point of reference for the remainder of the document, including responsible organization, system name or title, system code, system category, operational status, system environment and special conditions. Project References: Provide a list of the references that were used in preparation of this document. Acronyms and Abbreviations: Provide a list of the acronyms and abbreviations used in this document and the meaning of each. Points of Contact: 1.6.1 Information: Provide a list of the points of organizational contact (POCs) that may be needed by the document user for informational and troubleshooting purposes. Coordination: Provide a list of organizations that require coordination between the project and its specific support function (e.g., installation coordination, security, etc.). Include a schedule for coordination activities N REVIEWER COMMENTS

REQUIREMENT

1.4 1.5 1.6

1.6.2

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To be completed by Author AUTHOR X-REFERENCE AUTHOR COMMENTS Page #/Section # To be completed by Reviewer COMPLY Y 2.0 2.1 2.2 2.3 AUDIT PROCESS Type of Internal Audit: Identify the type of Internal Audit being completed. Internal Audit Subject: Identify the subject area and/or organization to be audited. Roles and Responsibilities: Identify roles and responsibilities for each organization and management area within each organization that will influence the Internal Audit of the project. Method of Internal Audit: Explain the Internal Audit Process. Schedule: Identify and describe all activities and events associated with the Internal Audit. List all deliverables. EVALUATION Strategy: Describe the strategy used, which will result in a successful audit. Metrics: Describe how Internal Audits will be measured, and the results analyzed. N REVIEWER COMMENTS

REQUIREMENT

2.4 2.5 3.0 3.1 3.2

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