MCT Beginning T 40

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

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

2. 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

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

• Audit plan
• Audit procedure
• Evaluation of auditor competence
• Audit findings
• Audit report

4. 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

5. The extent of the audit program, among other things, depends on:

• Process complexity
• Essential characteristics of products
• Follow-up of previous audits
• Commercial policy
• Risks identified