---
title: Audit Objective, Scope and Criteria
description: Audit Objective, Scope and Criteria
image: https://blog.bcm-institute.org/hubfs/Audit%20Morepost/Stage/IC_Morepost_Audit%20Planning%20and%20Preparation.png
---
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##### BCM Audit Series
# Audit Objective, Scope and Criteria
An **Audit Objective** is the defined purpose or aim of the BCM Audit process or activity. In reviewing a BC Plan.
The **Audit Scope** determines the extent and range of the activities and the period (months or years) of records that are to be subjected to a BCM Audit examination.
The **Audit Criteria** is a set of policies, procedures and requirements against which audit evidence is compared.
[Moh Heng Goh](https://blog.bcm-institute.org/audit/author/moh-heng-goh) Sep 18, 2020
###### BCMS Audit Certified Planner-Specialist-Expert
#### Determine Audit Objectives
An Audit Objective is the defined purpose or aim of the BCM Audit process or activity. In reviewing a BC Plan, the BCM Audit objectives are to decide whether:
- The organization’s current and likely future business environment have been addressed in the BC strategy.
- The BC Plan has been regularly maintained to reflect the changes been made given the following business changes in:
- The composition of the organization’s BC team.
- Hardware and software configurations.
- The Business processes.
- The economic environment.
- The BC Plan has been regularly tested and exercised to the agreed BCM readiness level within the organization
#### Determine Audit Scope
The Audit Scope determines the extent and range of the activities and the period (months or years) of records that are to be subjected to a BCM Audit examination. These are some of the considerations:
- What is the level of compliance with the requirements?
- Is this audit for the entire or a specific area within the organization?
- What are the elements, physical locations and organizational activities that are to be audited within a specified time frame?
- What scope and depth of the BCM Audit should be included in the design to meet the Client’s specific information needs?
- Which standards or documents within the Auditee's system or environment should be specified?
- What is deemed as sufficient objective evidence that adequately demonstrate that the Auditee’s BCMS and operations are effective?
- What is the amount of resources that is required for the BCM Audit to meet its intended scope and depth?
A successful BCM Audit is one that stays within the agreed scope. Often, the Client must be informed of the scope before the start of any audit.
#### Determine Audit Criteria
The Audit Criteria is a set of policies, procedures and requirements against which audit evidence is compared. These are samples of audit criteria.
##### Categorization of Audit Criteria
| **Numerical Categori-zation** | **Conclusion on Audit Criteria** | **Definition of Conclusion** |
| --- | --- | --- |
| 1 | Well Controlled | Well managed, no material weaknesses noted; and Effective. |
| 2 | Controlled | Well managed, but minor improvements are needed; and effective. |
| 3 | Moderate Issues | It has moderate issues requiring management focus based on at least one of the following two criteria: Control weaknesses, but exposure is limited because likelihood of risk occurring is not high; or, Control weaknesses, but exposure is limited because the impact of the risk is not high. |
##### Sample Audit Criteria and Key Evidences/ Observations
| **Criteria #** | **Audit Criteria** | **Conclusion on Audit Criteria** | **Examples of Key Evidence/ Observation** |
| --- | --- | --- | --- |
| 1.1 | Key documents properly articulate the linkages between the program and business unit’s objectives and priorities. | 1 | The program clearly links the BCM Program and business unit’s objectives. |
| 1.2 | A plan has been developed to periodically re-assess the BCM program design and adjusted as required. | 1 | Periodic evaluations of the Program are planned and conducted. The evaluations have resulted in changes to the design of the Program. |
| 1.3 | Expected results are clearly defined, and a plan to measure and demonstrate results is followed. | 1 | Expected results are included in the BCM Program. Management conducts surveys of recipients and uses the data to demonstrate results. |
| 1.4 | Available resources (e.g. human resource, tools) and competencies are reviewed and match those required to deliver the BCM program. | 1 | The resources required for the BCM program are identified and have been made available. BCM program has low staff turnover, relevant training, and an effective performance management process. |
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#### Resource
Goh, M. H. (2016). **A Manager's Guide to Auditing and Reviewing Your Business Continuity Management Program**. Business Continuity Management Series (2nd ed.). Singapore: GMH Pte Ltd.
Extracted from **"Stage 1: Audit Planning and Preparation"**
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