What is the main difference between an audit program and an audit plan?
A.
An audit program outlines the activities and arrangements for a particular audit, while an audit plan provides an overarching framework for a series of audits with specific timelines and purposes
B.
An audit program outlines the overarching framework for a series of audits with specific timelines and purposes, while an audit plan outlines the activities and arrangements for a particular audit
C.
An audit program outlines policies, procedures, or requirements for reference in audit evidence comparison, while an audit plan provides an overarching framework for a series of audits with specific timelines and purposes
An audit program provides the overall schedule, scope, and objectives for a series of audits. An audit plan is a document for a specific audit that describes activities, arrangements, and responsibilities.
“An audit program consists of one or more audits planned for a specific timeframe and direction. An audit plan describes how a particular audit will be conducted.”
— ISO/IEC 19011:2018, Clause 5.1 & 5.4
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