SIA 310 covers the plan for an individual assignment. That plan has to fit the overall plan, give scope, coverage and methodology that support reasonable assurance, allocate time, people and skills, and lead to efficient procedures.
This page covers SIA 310 as it stands in ICAI’s October 2022 compendium. ICAI’s February 2026 compendium, applicable from 1 April 2026, renumbers the standards, so check the current number and text in that compendium before citing it in a report.
Paragraph numbers refer to SIA 310 as it appears in ICAI’s Compendium of Standards on Internal Audit (as on 1 October 2022). The points below are close paraphrases, not quotations.
The file checklist and the mistakes above are practice points drawn from the requirements of the standard. They are not text from the standard.
The IIA's Global Internal Audit Standards (effective 9 January 2025) are a separate set from a different body, and there is no paragraph-for-paragraph match. The closest IIA principle is Plan Engagements Effectively.
This standard is described here as it stands in the October 2022 compendium, which is the earlier set. ICAI's Internal Audit Standards Board lists its Compendium of Standards on Internal Audit (as on February 2026) as applicable from 1 April 2026 (source: the Board's compendium page, checked on 1 October 2026). That compendium renumbers the standards, so check the current number and text there before citing this standard in a report. ICAI's compendium page does not say whether the standards are mandatory or recommendatory, so we do not describe any standard as mandatory. The effective-date clause in each 2019 standard said it applied to internal audits beginning on or after a date to be notified by the Council of ICAI.
These pages summarise each standard as it stands in ICAI's Compendium of Standards on Internal Audit (as on 1 October 2022), working from an extract of that document. They are summaries and close paraphrases, not the text of the standards. ICAI's Internal Audit Standards Board lists its Compendium of Standards on Internal Audit (as on February 2026) as applicable from 1 April 2026 (source: the Board's compendium page, checked on 1 October 2026). For that current set we have only the titles, taken from the Board's 2025-26 annual report; its text is available from ICAI through a registration form on the compendium page and is not summarised here. ICAI's compendium page does not say whether the standards are mandatory or recommendatory, so we do not describe any standard as mandatory. Before you cite a number, a paragraph or a status in a report, check the February 2026 compendium. internalaudit.icai.org
Editable formats and tools from CORAA’s internal audit library that put SIA 310 into practice. Free to use.
SIA 310, Planning the Internal Audit Assignment, is a Standard on Internal Audit issued by the Internal Audit Standards Board of ICAI. SIA 310 covers the plan for an individual assignment. That plan has to fit the overall plan, give scope, coverage and methodology that support reasonable assurance, allocate time, people and skills, and lead to efficient procedures.
It is the document that records the methodology and depth of the work for an assignment. SIA 310 paras 3.5 and 4.5 require an Internal Audit Programme that sets out the testing procedures for each audit objective. SIA 320 para 4.4(b) then expects the evidence to be cross-referenced to it.
ICAI's compendium page does not say whether the Standards on Internal Audit are mandatory or recommendatory, so we do not describe SIA 310 as mandatory. ICAI's Internal Audit Standards Board lists its Compendium of Standards on Internal Audit (as on February 2026) as applicable from 1 April 2026 (source: the Board's compendium page, checked on 1 October 2026). SIA 310 as described on this page is from the earlier October 2022 compendium. The February 2026 compendium renumbers the standards, so check the current number and text there before citing it in a report.
The assignment plan for the auditable unit, with the approval of the Chief Internal Auditor or Engagement Partner. The risk assessment for the unit and the list of key controls selected for testing. The internal audit programme, with procedures set against each audit objective. Design gaps recorded where an expected control does not exist. The communication to the auditee sent before fieldwork began.
The number is the same but the title is not. In ICAI's February 2026 compendium, which ICAI lists as applicable from 1 April 2026, SIA 310 is titled "Presentation and Communication of Internal Audit Report". This page covers SIA 310 as it stands in the October 2022 compendium, titled "Planning the Internal Audit Assignment". Only the titles of the February 2026 set are listed here; check its text in that compendium before citing it.
