Run an audit engagement from terms of reference to report

Head of internal audit: Run an audit engagement from terms of reference to report. Starts when: An engagement in the plan starts. Steps: Agree terms of reference; Test controls; Record findings with evidence; Issue the draft; Agree actions with owners and dates; Issue the final. Done when: The final report gives an assurance level and every finding has an action, owner and date. Rules that apply: Global Internal Audit Standards.