What it is
This memo tells the process owner and their manager that an audit is coming, why, and what will be needed. It sets objectives, scope and criteria, the timeline, the team and an information request list.
Agree the scope with the process owner, but the scope decision stays with internal audit. Send the memo before fieldwork starts.
When to use it
- Before the kickoff meeting of an internal audit engagement.
- When the scope or timeline changes.
- To accompany the first information request.
What’s inside
- Reason, objectives, scope and criteria
- Timeline and team tables
- What we need from you and an information request list
- Confidentiality statement
Standard cited
This template follows IIA Global Internal Audit Standards (2024). It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use.
Questions
Should every audit be announced?
Most are. Some, such as a fraud investigation or a surprise cash count, are not announced to keep evidence intact. Your charter and plan should say which.
Who gets a copy?
The process owner, their manager, the executive sponsor and, if the charter says so, the audit committee chair.
Related templates
- Internal Audit Program Template
- Internal Audit Report Template
- Audit Closing Meeting Agenda and Minutes
- Internal Audit Charter
Last updated 11/05/2026. All free templates.