Internal Audit

I agree with Andy's comment about "80% of accomplishing any task is planning"
Abraham Lincoln was quoted as saying “Give me six hours to chop down a tree and I will spend the first four sharpening the ax.”
You can be a strong lumberjack, but with a dull ax you are in trouble.

Without putting in the time to plan an audit the less successful you will be during that audit. Spend the time sharpening your ax (knowledge of what you are going to audit and how you are going to do it) before your audit.