Planning an Independent Review: Setting the Foundation for Quality

Independent reviews are often underestimated, but the truth is they play a powerful role in building trust and credibility. The key to getting them right is not more checklists or endless procedures, but smart planning. ISRE 2400 (Revised) reminds us that a focused, well-documented plan is the foundation of quality. From setting materiality to identifying risk areas and designing targeted procedures, planning helps practitioners work smarter while protecting their practice. Done right, it turns an independent review into more than compliance , it becomes a valuable service that strengthens client confidence and showcases the professionalism of CIBA members.