MCT Internal audit T 41

1. The audit client can be:

• Top management
• A customer
• The certification body
• A process owner

2. Auditee principles to follow include:

• Curiosity
• Confidentiality
• Remaining available
• Being benevolent and cooperative

3. Audit principles to be followed include:

• Factual approach
• Ethics
• Independence
• Professional integrity

4. The results of the process internal audit:

• Are management review outputs
• Are management review inputs
• Allow AQMS improvement opportunities to be found
• Are verifiable evidences

5. Internal audit can be of:

• A process
• A product
• A customer
• An external provider