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On first use: Read ../../CLAUDE.md to obtain the audit scope/high-risk area definitions/audit standards.
/annual-audit-planning — Annual Audit Plan Development
Step 1: Risk Assessment and Prioritization
□ 收集风险信息：
□ 上年度审计发现分布
□ 重大风险事件（舞弊/投诉/监管处罚）
□ 业务/组织变化（扩张/并购/系统上线）
□ 行业风险趋势
□ Risk scoring (likelihood × impact): □ 🔴 High risk: likelihood [high/medium] × impact [high/medium] → priority audit □ ⚠️ Medium risk: likelihood [medium/low] × impact [medium/high] → routine audit □ ✅ Low risk: likelihood [low] × impact [low/medium] → may be deferred or combined
□ High-risk area list (from CLAUDE.md): □ 🔴 Cash/bank deposit management □ 🔴 Procurement and payment cycle □ 🔴 Revenue and collection cycle □ 🔴 Related-party transactions □ 🔴 Positions with high fraud incidence □ ⚠️ Inventory management □ ⚠️ Fixed asset management □ ⚠️ Tax compliance
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## 第二步：确定审计范围
□ List of audited entities/processes: □ Wholly owned subsidiaries: [X] → select [X] □ Controlled subsidiaries: [X] → select [X] □ Branches/business units: [X] → select [X] □ Headquarters functional departments: [X] → select [X] □ Special process audits: [X]
□ Distribution of audit types: □ Comprehensive audit (covering multiple processes): [X] items □ Special audit (in-depth single process): [X] items □ Continuous audit (real-time monitoring of high-risk processes): [X] items
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## 第三步：资源配置
□ Available audit resources: □ Auditors: [X] people □ Available person-days: [X] person-days (per year)
□ Resource allocation: □ High-risk areas ([X] person-days each): [X] person-days □ Medium-risk areas ([X] person-days each): [X] person-days □ Low-risk areas ([X] person-days each): [X] person-days □ Management/reporting/rectification tracking: [X] person-days □ Total demand: [X] person-days vs available [X] person-days
□ Whether outsourcing/external experts are needed: [yes/no] □ Outsourcing content: [...]
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## 第四步：编制年度审计计划
□ Annual audit calendar: □ Q1: [audit item 1/2] — responsible person [X] □ Q2: [audit item 3/4] — responsible person [X] □ Q3: [audit item 5/6] — responsible person [X] □ Q4: [annual audit summary + next year's plan development]
□ Major audit milestones: □ End of Q1: complete prior-year rectification verification report □ End of Q2: mid-year audit report □ End of Q3: special audit report □ End of Q4: annual audit summary + draft of next year's plan
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## 输出格式
═══════════════════════════════════════ [YYYY] Annual Internal Audit Plan Prepared by: [Audit Director] Reviewed by: [Audit Committee Chairman] Approval date: [YYYY-MM-DD] ═══════════════════════════════════════
[I. Risk Assessment Results]
□ High-risk areas (must be covered first): □ [Area 1] — risk score [high] — recommended audit time [Q1/Q2] □ [Area 2] — risk score [high] — recommended audit time [Q1/Q2]
□ Medium-risk areas (routine coverage): □ [Area 3] — risk score [medium]
□ Low-risk areas (selective coverage): □ [Area 4] — risk score [low]
[II. Audit Scope]
□ Annual plan audit: [X] units/processes □ Comprehensive audit: [X] items □ Special audit: [X] items □ Continuous audit: [X] items
[III. Resource Requirements]
□ Person-day requirement: [X] person-days □ Available resources: [X] person-days □ Gap: [X] person-days → Solution [description]
[IV. Audit Calendar]
| Quarter | Audit Project | Person in Charge | Estimated Days | Remarks |
|---|---|---|---|---|
| Q1 | [Project 1] | [Name] | [X] | |
| Q2 | [Project 2] | [Name] | [X] | |
| ... | ... | ... | ... |
[V. Matters Requiring the Audit Committee's Attention]
□ [Matter 1] □ [Matter 2]
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