Why Individual Engagement Planning? Beyond annual audit planning what next? The answer is in assessing risk in Individual Audit Engagement Planning. The IIA Research Paper states that “applying the concepts from risk-based auditing to the assessment of risk at the individual audit level requires the auditor to mentally shift gears from focusing on controls in the audit process to focusing on risk.” The IIA Practice Advisory 2210.A1 also stipulates that ‘’When planning the engagement, the internal auditor should identify and assess risks relevant to the activity under review. The engagement objectives should reflect the results of the risk assessment. This training aims at taken the internal auditor through the various steps in the risk assessments process when planning for individual engagement assignment.