scope:

This Guidance applies to all 'audit functions' within TfL involved in the provision of assurance. Each may have established its own processes and procedures for delivery of their work, in line with relevant statutory requirements and professional standards, and aligned with the nature of the work it carries out.

This document describes the key stages that each audit function team should follow when completing audit work although it recognises that there may be variances in the detailed process that supports each of the key stages.

This document supports the Audit element of The Management System (TMS)

Purpose

The purpose of this document is to provide high level generic guidance for the effective and efficient completion of audits across TfL.