Para 3.9.3 — MSO

3.9.3 The scope of integrated audit is consequently much wider. In order to achieve the desired results within a given time frame, it will be necessary, at the outset, to identify the department’s significant areas of activity for detailed examination based on a clear understanding of its organisational structure and characteristics in their totality. The audit objectives in respect of each significant activity should be defined as clearly as possible so as to facilitate the determination of the audit criteria or standards and benchmarks against which the department’s performance can be evaluated for arriving at appropriate audit conclusions. Clarity in the definition of the audit objectives will also ensure that the audit is focussed and concentrates on the more significant aspects of the entity and its operations and thereby avoids wastage of precious audit resources on the less important aspects.