Annual review of the strategic plan DOES NOT include

The annual strategic plan review typically involvesupdating strategies, reviewing priorities, and conducting environmental scansto maintain relevance and adapt to changes. However,financial audits are separate processes focused on accounting and complianceand are not part of strategic plan review activities. The IASP SPP curriculum delineates strategic review as a forward-looking exercise distinct from financial auditing, which supports but does not substitute strategic assessment.【IASP SPP Study Guide - Strategic Review】【Kaplan & Norton, Balanced Scorecard】