Plan audits risk-based and draw samples. Covers forward-looking planning and prioritisation, clear alignment with all stakeholders, consistent follow-up on results and continuous improvement of processes.Plan audits risk-based and draw samples. Covers forward-looking planning and prioritisation, clear alignment with all stakeholders, consistent follow-up on results and continuous improvement of processes.Plan audits risk-based and draw samples. Covers forward-looking planning and prioritisation, clear alignment with all stakeholders, consistent follow-up on results and continuous improvement of processes.