Audit Scope

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1. Audit Scope is the determination of the the amount of time and documents that are to be subjected to an audit examination.
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Notes: The scope of an audit is:

  • A statement that establishes the depth of an audit to be performed.
  • To specify the focus, boundary and extent of an audit
  • To specify:
    • the location of the audit within an organization
    • the business units to be examined
    • the functions and processes and activities
    • the time to be allocated.


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(Source: Business Continuity Management Institute - BCM Institute)

A Manager’s Guide to Auditing & Reviewing Your Business Continuity Management Program

2. Extent and boundaries of an audit.

(Source: AE/HSC/NCEMA 7000:2021)

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