Preparation is the foundation of a good audit.

Pre-audit activities include:

• Liaising with the auditee (the person whose area of responsibility is going to be audited) or their manager to make sure they are aware that the audit is taking place
• Agreeing the time and place of the audit with the auditee
• Reviewing the procedure to be audited, and the results of previous audits if there are any
• Reviewing any other relevant documents
• Writing a checklist for the audit

If documents audited are ambiguous, poorly worded or inconsistent, the auditor should make a note of this and see how things actually work out in practice, or ask managers to clarify points beforehand.