What type of resources should be evaluated before starting an audit?

Evaluating the scope of the audit work is essential before starting an audit because it provides a clear understanding of the objectives, limits, and areas of focus for the audit. Defining the scope helps determine what will be reviewed, the criteria for evaluation, and the methodologies to be applied. This initial assessment ensures that the audit addresses the most relevant risks and aligns with organizational goals, thereby enhancing the effectiveness and efficiency of the audit process.

By establishing a well-defined scope, auditors can allocate their resources, including time and personnel, more effectively, ensuring that the audit remains focused on the critical aspects that need scrutiny. It also helps in communicating expectations to stakeholders and provides a framework for evaluating the audit findings against predefined standards. Understanding the scope at the outset lays the foundation for a successful audit engagement, ensuring that all critical areas are considered and assessed appropriately.