unified
UC-AUDIT-12 — Plan engagements with risk-based objectives, scope, and criteria
Each internal audit engagement is planned effectively: auditors perform an engagement-level risk assessment of the activity under review, define engagement objectives and scope that address the assessed risks, and establish evaluation criteria against which the subject matter will be assessed. Planning decisions and their rationale are documented in the engagement file and approved by engagement supervision.
Record JSON · Open in map · Data retrieval guide
Catalog revision: 24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028. A connection does not establish full coverage.
Attributes
- domain
- Compliance, Audit & Assurance
- type
- preventive
- category
- administrative
Details
- unified_id
- UC-AUDIT-12
- title
- Plan engagements with risk-based objectives, scope, and criteria
- statement
- Each internal audit engagement is planned effectively: auditors perform an engagement-level risk assessment of the activity under review, define engagement objectives and scope that address the assessed risks, and establish evaluation criteria against which the subject matter will be assessed. Planning decisions and their rationale are documented in the engagement file and approved by engagement supervision.
- domain
- Compliance, Audit & Assurance
- control_type
- preventive
- control_category
- administrative
- members
- framework
- iia-2024
- control_id
- Principle 13
- coverage
- partial
- delta
- Principle 13 also requires engagement communication, resources, and approved work program (13.1/13.5/13.6)
- relationship
- intersects_with
- framework
- iia-2024
- control_id
- Std 13.2
- coverage
- full
- relationship
- superset_of
- framework
- iia-2024
- control_id
- Std 13.3
- coverage
- full
- relationship
- superset_of
- framework
- iia-2024
- control_id
- Std 13.4
- coverage
- full
- relationship
- superset_of
- guidance
Source
No record-specific source URL is provided.
Connections
- SOX Annual Planning & Risk Assessment operates UC-AUDIT-12 — Plan engagements with risk-based objectives, scope, and criteria
- UC-AUDIT-12 — Plan engagements with risk-based objectives, scope, and criteria maps_to Std 13.2 — Engagement Risk Assessment
- framework
- iia-2024
- control_id
- Std 13.2
- coverage
- full
- relationship
- superset_of
- delta
- Not provided
- source_version
- 2024 edition
- provenance
- mapper
- coworkcanvas-compliance-graph
- reviewDate
- 2026-09-07
- direction
- canonical_to_source
- defaultConfidence
- medium
- defaultStatus
- active
- note
- Each member is a documented relationship claim from the canonical unified control to a source control or guidance proposition. relationship: equal|superset_of (full) / intersects_with|subset_of (partial) / informs (guidance). confidence 'medium' = single-mapper, documented, not yet externally corroborated. source_version is the member framework's edition from the standard version register.
- UC-AUDIT-12 — Plan engagements with risk-based objectives, scope, and criteria maps_to Principle 13 — Plan Engagements Effectively
- framework
- iia-2024
- control_id
- Principle 13
- coverage
- partial
- delta
- Principle 13 also requires engagement communication, resources, and approved work program (13.1/13.5/13.6)
- relationship
- intersects_with
- source_version
- 2024 edition
- provenance
- mapper
- coworkcanvas-compliance-graph
- reviewDate
- 2026-09-07
- direction
- canonical_to_source
- defaultConfidence
- medium
- defaultStatus
- active
- note
- Each member is a documented relationship claim from the canonical unified control to a source control or guidance proposition. relationship: equal|superset_of (full) / intersects_with|subset_of (partial) / informs (guidance). confidence 'medium' = single-mapper, documented, not yet externally corroborated. source_version is the member framework's edition from the standard version register.
- Year-End Planning & Roll-Forward operates UC-AUDIT-12 — Plan engagements with risk-based objectives, scope, and criteria
- UC-AUDIT-12 — Plan engagements with risk-based objectives, scope, and criteria maps_to Std 13.4 — Evaluation Criteria
- framework
- iia-2024
- control_id
- Std 13.4
- coverage
- full
- relationship
- superset_of
- delta
- Not provided
- source_version
- 2024 edition
- provenance
- mapper
- coworkcanvas-compliance-graph
- reviewDate
- 2026-09-07
- direction
- canonical_to_source
- defaultConfidence
- medium
- defaultStatus
- active
- note
- Each member is a documented relationship claim from the canonical unified control to a source control or guidance proposition. relationship: equal|superset_of (full) / intersects_with|subset_of (partial) / informs (guidance). confidence 'medium' = single-mapper, documented, not yet externally corroborated. source_version is the member framework's edition from the standard version register.
- Fraud Risk Assessment & JE Testing operates UC-AUDIT-12 — Plan engagements with risk-based objectives, scope, and criteria
- Audit Engagement Planning operates UC-AUDIT-12 — Plan engagements with risk-based objectives, scope, and criteria
- UC-AUDIT-12 — Plan engagements with risk-based objectives, scope, and criteria mitigates ESG disclosure gaps and greenwashing
- strength
- related
- rationale
- UC-AUDIT-12 — Plan engagements with risk-based objectives, scope, and criteria mitigates Lack of independent audit and compliance review
- strength
- primary
- rationale
- Engagement-level risk assessment, objectives, scope, and criteria are core planning steps of a conformant independent audit.
- Third-Party Vendor Assurance Engagement tests UC-AUDIT-12 — Plan engagements with risk-based objectives, scope, and criteria
- UC-AUDIT-12 — Plan engagements with risk-based objectives, scope, and criteria maps_to Std 13.3 — Engagement Objectives and Scope
- framework
- iia-2024
- control_id
- Std 13.3
- coverage
- full
- relationship
- superset_of
- delta
- Not provided
- source_version
- 2024 edition
- provenance
- mapper
- coworkcanvas-compliance-graph
- reviewDate
- 2026-09-07
- direction
- canonical_to_source
- defaultConfidence
- medium
- defaultStatus
- active
- note
- Each member is a documented relationship claim from the canonical unified control to a source control or guidance proposition. relationship: equal|superset_of (full) / intersects_with|subset_of (partial) / informs (guidance). confidence 'medium' = single-mapper, documented, not yet externally corroborated. source_version is the member framework's edition from the standard version register.
- Cybersecurity Assurance Review operates UC-AUDIT-12 — Plan engagements with risk-based objectives, scope, and criteria
- Fraud & Forensic Investigation Engagement operates UC-AUDIT-12 — Plan engagements with risk-based objectives, scope, and criteria
- Audit Planning and Scoping tests UC-AUDIT-12 — Plan engagements with risk-based objectives, scope, and criteria