MCT Beginning T 37

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

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

2. 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

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

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

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

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

5. 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