What specific changes have been made to audit planning requirements?

In the Global Internal Audit Standards, Principle 9 Plan Strategically heads up five standards related to the chief audit executive’s required planning of the internal audit function’s strategy, methodologies, risk-based internal audit plan, and coordination with other assurance providers. Principle 13 and its standards describe the requirements and considerations for planning for individual engagements.

Consult the Two-way Mapping document for further information.