MCT Beginning T 40

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

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

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. The objectives of an audit program are influenced by:

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

4. The implementation of the audit program requires:

• Its approval by top management
• Its communication to the concerned parties
• Management of audit methods
• Management of audit schedule
• Audit follow-up

5. 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