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.

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.

(Source: Business Continuity Management Institute - BCM Institute)