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Governance, Risk, Audit & Privacy · Foundational

Audit Scope

Boundaries of an audit: the systems, locations, processes, period, and organizational units covered.

Definition

Scope is defined during planning and agreed with stakeholders. Scope limitations imposed by management must be reported and may affect the opinion. Scope should be sufficient to meet the audit objectives.

Example

The audit covers user access for the SAP production environment from January to June.

Exam tip

A scope limitation that prevents gathering sufficient evidence may lead to a disclaimer of opinion.

Related terms