Abstract
• Even though Scopes are integrated into the audit process, they are defined independent of individual audits.
• Core Scopes represent closed business or organizational audit areas, which can be broken down into any number of audit segments, referred to as Key Scopes.
• Scopes have the advantage that they can be used in individual ways and combined with each other in different audits.
• Scopes require regular updating. Audit employees should be assigned responsibility for keeping Scopes current.
• Access authorizations have to be defined for Scopes so that confidentiality is guaranteed.
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(2008). Planning. In: Kagermann, H., Kinney, W., Küting, K., Weber, CP. (eds) Internal Audit Handbook. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-540-70887-2_9
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