“Vouch purchase invoices over $5,000 to confirm ….”, “Inspect board minutes to ensure …..”, “Enquire of directors whether they have ….”, “Verify by communication with client legal representatives that ….”
Audit steps beginning with a verb tend to be audit procedures ….
….. but avoid the verb “Check ….”
“Is zer any guideline or framework to refer to ans such quedtion?” – the only one I can think of is called “common sense”