MCT Beginning T 40

1. The audit report often contains:

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

2. Traps to be avoided by an auditor:

• Sharing advice or opinions
• Neglecting the work place at the expense of the documentation
• Careful listening
• Keeping people waiting for you
• Discretion

3. An internal audit is initiated, for example:

• When it is scheduled in the audit program
• Following the request of a department manager
• After a dysfunction in an activity
• Following a major evolution of a process

4. Improving the audit program takes into account the:

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

5. The objectives of an audit program are influenced by:

• FS procedures
• Expectations of top management
• FSMS requirements
• Statutory and regulatory requirements
• Risks identified