Risks and business conditions change all the time, so an annual plan or even one that is updated quarterly won’t lead to auditing what matters today. You audit what used to matter.
In Austin v. Kitsumkalum First Nation, 2020 BCSC 2298, Justice Groves had a situation of a 15 year School Principal in a First Nation school who gave notice of resignation 11 months in advance saying that she was leaving in November. The Employer turned around and terminated her in June, 5 months before her resignation date, and did not allege just cause at that time. The Plaintiff sued only for the 5 months. The Employer then alleged all sorts of criminal behaviour and alleged that it was after acquired cause.
On June 11, 2022, the Ontario government lifted most of its remaining provincial masking requirements, including in public transit settings.