When developing an audit program care should be given to risks that could:
influence the possibility of meeting the audit program objectives; interfere with auditees’ activities; and interfere with auditees’ processes.
An audit manager when designing an audit program should ensure that the audit program focuses:
on the most relevant activities of the audited organization, considering the audit program objectives; and on the key features of products and services
An audit manager when designing an audit program should ensure:
that relevant activities are audited at the most relevant time of the year; that relevant objectives are defined for each audit; that enough resources are available in terms of time and logistics; that auditees are available; that competent auditors should be selected
The following material will provide you more information about context and interested parties:
influence the possibility of meeting the audit program objectives
Not having enough resources to execute the audit program (time and or competent and independent internal auditors).
interfere with auditees’ activities
For example, wanting to audit an employee when he or she is performing a critical task that requires full attention. Or wanting to audit an employee with questions while he or she is interacting directly with a customer.
interfere with auditees’ processes
This is similar to the last one. A process is a set of activities performed by one or more actors.