Audit Simulation Plan
Objective
Define the structure and methodology for conducting internal audit exercises.
Audit Scope Definition
The audit covers:
- Selected high-risk scenarios
- Related controls
- Associated validation evidence
Out of scope:
- External penetration testing
- Full compliance assessment
Methodology
- Select risk scenario
- Identify linked controls
- Review implementation evidence
- Evaluate detection & validation results
- Document findings
Audit Criteria
Evaluation focuses on:
- Traceability (Risk → Control → Evidence)
- Documentation completeness
- Control effectiveness
Audit Frequency
Audit simulation is triggered:
- After major architectural changes
- After significant risk register updates
- At defined periodic intervals