MCT Beginning T 41

1. The audit procedure contains, at minimum, instructions on how to:

• Plan the audits
• Conduct the audits
• Ensure auditor competence
• Assign the responsibility for managing the audit program to a qualified person

2. The implementation of the audit program requires:

• Its approval by top management
• Its communication to the concerned parties
• Audit plans to be followed
• Audit follow-up

3. Improving the audit program takes into account the:

• Rate of implementation of the audit plan
• Percentage of trained persons as internal auditors
• Trends of audits
• proper application of procedures

4. The audit report often contains:

• Audit findings
• Auditor opinions
• Audit conclusions
• Auditor proposals
• Identified good practices

5. Traps to be avoided by an auditor:

• Sharing advice or opinions
• Careful listening
• Keeping people waiting for you
• Discretion
• Reading the audit questionnaire spep by step
• Neglecting the work place at the expense of the documentation