Chapter 12Performing audits
The future, like everything else: It is no longer what it used to be.
Paul Valéry, Notre Destin et Les Lettres
The overall planning reflects a 15-month rolling window and the general constraints of prioritizing the work to be done, the availability of auditors and their skills. A quarterly report is used to analyze the results of the closed audits to update the global planning for the following quarters. The scheme is simplified with audits that are completed before the quarterly closing, in practice the audits take place independently of the quarterly closing as well as the monthly or quarterly accounting closing, such as in Figure 12.1.
Figure 12.1 From global to detailed planning. ...
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