Audit Plan QA

Ingested audit universe, ERM and IA risk assessments, FY26 plan, amendments, deferrals, resource plan and Audit Committee materials.

High-risk universe items in plan

31 / 34

3 uncovered, 2 documented

Plan completion (actual)

85%

Target 90%

Plan changes approved

5 / 6

1 unapproved deferral

Resource utilization

92%

AI hrs 61%

Plan QA tests

Variances are reported with evidence; acceptability is only judged when an explicit criterion exists.

Test	Result	Evidence & analysis
Are high-risk areas represented in the plan?	Pass with observation	31 of 34 High universe items planned; 2 of 3 gaps documented in the plan memo.
Are material uncovered risks documented?	Exception	Critical supplier concentration (R-14) is uncovered and not referenced in the plan memo.
Are plan changes approved?	Exception	Deferral of IA-2614 Logistics has no Audit Committee or CAE approval on file.
Are deferrals supported?	Needs human review	IA-2613 Tax deferral rationale cites ERP migration; whether sufficient is a judgment.
Does reported completion reconcile to actual?	Exception	Reported 90% (EV-AC-06 slide 13) vs. actual 85% (EV-PLAN-02 row 4). Variance of 5 pts. No criterion defines whether this is acceptable.
Were Audit Committee commitments achieved?	Pass	4 of 4 commitments from the Jan 2026 meeting delivered.