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How to structure the internal audit checklist?
Experta
To structure the internal audit checklist, you should consider the requirements of the standard and the internal procedures. You can develop a checklist by studying the audit criteria and organizing it into different sections or lanes. For example, you can have a lane for the current reality, a lane for any doubts in your mind, and a lane for the questions you can ask to clear those doubts. This helps ensure that all relevant aspects are covered during the audit.