MCT Beginning T 37

1. The person managing the audit program, among other things, will:

• Establish the objectives and scope of the audit program
• Write the audit procedure
• Obtain the availability of auditors
• Determine participation and responsibilities
• Verify that the audit procedure is approved

2. The auditor has knowledge and controls the application of:

• Audit priciples
• Process approach
• Management principles
• Applicable requirements
• Organizing the team

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

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

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

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

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

• Environmental procedures
• Expectations of top management
• EMS requirements
• Compliance obligations
• Risks identified