- Clear definition of audit objectives and scope
- Identification of applicable legal, regulatory, or standard requirements
- Review of existing policies, procedures, and systems
- Comparison of current practices against required benchmarks
- Assessment of documentation completeness and accuracy
- Evaluation of employee roles and responsibilities alignment
- Verification of training and competency levels
- Analysis of resource availability > manpower, tools, budget
- Identification of performance shortfalls or inefficiencies
- Review of incident/accident history for underlying gaps
- Stakeholder interviews and feedback collection
- Prioritization of identified gaps based on risk and impact
- Action plan formulation with timelines and responsibilities
- Review of previous gap analysis and improvement progress
- Documentation and communication of audit findings