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Guidance for Planning the Internal Audit Engagement is a knowledge product for public sector internal auditors, to assist them with planning and conducting internal audit engagements. This Guidance serves as a comprehensive tool for public sector internal auditors to support effective audit engagement planning.

The Guidance outlines key phases of internal audit engagements: start and planning, fieldwork, reporting, and follow-up of recommendations. This document emphasizes the importance of Principle 13 Plan Engagements Effectively of the Institute of Internal Auditors’ (IIA) Global Internal Audit Standards (GIAS), which focuses on communicating effectively on the engagement, understanding the initial expectations from the engagement and the reason the engagement was included in the internal audit plan, gathering necessary information that enables understanding of the organization and the activity under review, conducting risk assessment, establishing clear objectives and scope for the engagement, identifying criteria and resources needed to perform the engagement, and developing an engagement work program.