After accepting the audit it is the lead auditor’s responsibility to plan for the audit.

Auditors should gather and study the briefing documents to familiarise themselves with the activities which are to be audited. This may include procedures, work instructions, forms, quality manual, regulatory documents and the standard.

Often, part of the audit can be conducted before the proper audit by conducting a desk top review. This involves reviewing the documented system (procedures and work instructions) for compliance with standards.

Reports from any previous audits, external assessments and corrective actions should be examined. Any issues raised in these documents which required corrective action should be listed on the audit checklist and the resolution of these issues checked.