External Audit Plan

A professionally drafted External Audit Plan for banks, deposit-taking institutions and finance companies, covering internal audit independence, planning and reporting. Global edition — written to international standards (Basel Committee, FATF, ISO, COSO, NIST and FSB) and deliberately jurisdiction-neutral, with bracketed prompts marking the points where your local law or regulator's requirements must be inserted. Supplied as a fully editable Microsoft Word document, de-identified and ready to adapt to your organisation. Typical owner: Chief Financial Officer; approval: Audit and Risk Committee.

Typical owner	Chief Financial Officer
Typical approval	Audit and Risk Committee
Length	~7,542 words (approx. 19 pages)
Last reviewed	July 2026 — verify currency for your circumstances before use
Format	Microsoft Word (.docx), fully editable
Delivery	Instant download after purchase; re-download any time from your account
Licence	Single-organisation licence
Guarantee	Materially defective or misdescribed? We'll resupply, replace or refund within 30 days — see Terms

Preview the first 6 pages (PDF) See the real cover, document control page and opening sections before you buy.

What's inside

• Contents
• 1. Purpose
• 2. Scope
• 3. Definitions
• 4. Regulatory Framework
• 5. Engagement Scope and Deliverables
• 6. External Auditor and Engagement Partner Rotation
• 7. Materiality
• 8. Audit Approach
• 9. Significant Risk Areas and Key Audit Matters
• 10. Audit Timetable
• 11. Auditor Independence and Non-Audit Services
• 12. Audit Fees
• 13. Management Responsibilities and PBC Discipline
• 14. Roles and Responsibilities
• 15. Reporting, ARC Communication and Private Sessions
• 16. Breaches of this Plan
• 17. Review of this Plan
• Appendix A: Prepared-by-Client (PBC) List — Control Template
• Policy Administration

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