Division 4 AUDIT WORK PLANNED

This section shall include the following information:

• Description and justification of the audit priorities and specific objectives in relation to the current accounting year and the two subsequent accounting years, together with an explanation of the linkage of the risk assessment results to the audit work planned.

• An indicative schedule of audit assignments in relation to the current accounting year and the two subsequent accounting years for system audits (including audits targeted to specific thematic areas), as follows:

  Authorities/Bodies or specific thematic areas to be audited	CCI	OP Title	Body responsible for auditing	Result of risk assessment	20xxAudit objective and scope	20xxAudit objective and scope	20xxAudit objective and scope