Audit evidence readiness

Use this before your first discussion.

• Define systems, processes, period and control objectives in scope.
• List responsible process and control owners.
• Identify relevant policies and current control descriptions.
• Prepare the agreed evidence populations and review records.
• Track exceptions, decisions and corrective actions.
• Confirm the secure method for sharing sensitive evidence.

This checklist helps organise a scoping conversation. It is not a substitute for a tailored assessment or professional advice. Please use an agreed secure channel for confidential records.