The decision to write an audit plan should primarily be based on what factor?

It’s essential to emphasize that the development of an audit plan should indeed be significantly influenced by the internal auditor's experience in auditing. An auditor who possesses extensive experience understands the nuances of the processes being audited, the common pitfalls, and areas that may require more focus. This expertise enables them to tailor the audit plan effectively to address specific risks and ensure comprehensive coverage.

While having an audit plan may be a mandatory requirement, simply stating that it must be written without considering the auditor's experience would not yield a plan that effectively meets the objectives of the audit. Additionally, while the time of year can impact scheduling or availability, it should not dictate the content or focus of the audit plan. Lastly, while results from previous audits can provide valuable insights, they should serve as part of a broader consideration, rather than the primary factor shaping the audit plan. Therefore, the internal auditor’s experience is crucial for creating a relevant and effective audit strategy.