Place the following planning tasks (a–f) in chronological order, with the suggested months for each annual activity:

The planning timetable needs to be both fixed and flexible to take on board new developments. One planning system in use follows the pattern below:

a. Analyse information and talk to senior management and the board and decide whether to carry out any relevant consulting projects that are requested by management.

b. Draft risk assessment forms and review of corporate risk database. One audit team uses the following allocations of productive audit time that is assigned in outline to: 50% annual audit plan, 20% emerging risk issues, 7% special investigations, 20% special projects and 3% follow up.

c. Finalize the annual audit plan and discuss with audit committee.

d. Plan is now ready to be implemented.

e. Publish the plan and allow update facilities.

f. Start the new planning process and build in extra capacity for consulting requests for management (via a formal assessment criterion).