Planning the Audit This section of the Applied Guide includes: Examples of key questions that auditors can use to develop their knowledge of business about a regulatory inspection and enforcement function – examples of questions are presented for each of the seven management activities that enable efficiency described in the Practice Guide; Key questions that will assist auditors in determining the most appropriate emphasis (systems or results) to use for their audit of a particular regulatory inspection and enforcement function; Sample objectives for an audit with a systems emphasis; Sample objectives for an audit with a results emphasis; Sample criteria for an audit with a systems emphasis – criteria are presented for each of the seven management activities that enable efficiency presented in the Practice Guide; and Sample criteria for an audit with a results emphasis. PreviousFactors Affecting the Efficiency of Regulatory Inspection and Enforcement FunctionsNextObtaining Knowledge of Business