As part of the audit plan the auditor will prepare a checklist which will be used throughout the audit

The checklist is a guideline which will lead the auditor though the audit in a logical manner and act as a prompt, reminding the auditor to ask questions, check documents and records.

To develop a checklist the documents must be reviewed to identify the important aspects of the activity i.e. activities which must be conducted to meet the requirements of the standard or the documented system. List these activities in a logical order. The checklist will form the basis of the questions the auditor will ask during the audit.

The activities may be listed on the checklist in the form of questions which will be asked directly to the auditee, or the checklist can include notes in point form from which the auditor will structure audit questions.