MCT Beginning T 39

1. The audit preparation, among other things, contains:

• A review of the conformity of the documentation
• The evaluation of auditor competence
• The re-examination of previous audit reports
• The audit plan
• The audit questionnaire

2. The records related to the audits, among other things, contain the:

• Audit plan
• Audit report
• Audit procedure
• Evaluation of auditor competence
• Audit team members

3. The collected sources of information can be, for example:

• Customer expectations
• Daily results
• Conversation with auditees
• Observation of activities

4. The feasibility of an audit is determined by:

• The importance of the audited process
• The complexity of the audited process
• The existence of sufficient information for planning the audit
• The availability of necessary resources
• The absence of a conflict of interest

5. The results of the process internal audit:

• Are management review outputs
• Are management review inputs
• Allow IMS improvement opportunities to be found
• Are verifiable evidences