How to Build Dynamic Audit Testing Programs During COVID-19
Building efficiency into your testing programs is a way to maximize your team’s time and resources. Dynamic testing plans enable audit teams to respond to common audit challenges — helping to free up time for teams to react to emergent deviations from normal operating activity throughout the recovery period.

Internal Audit Planning During COVID-19 Checklist
1. Initial Audit Planning – Begin with the team clearly understanding why the project was put on the audit plan
2. Risk and Process Subject Matter Expertise – Seeking out external expertise, especially in light of the current environment
3. Initial Document Request List
4. Preparing for a Planning Meeting with Business Stakeholders
5. Preparing the Audit Program –
(a) Process Objectives
(b) Process Risks
(c) Controls Mitigating Process Risks
(d) Control Attributes
(e) Testing Procedures for Controls to be Tested During the Audit
6. Audit Program and Planning Review