MCT Beginning T 41

1. 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

2. 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

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

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

4. 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

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

• Quality procedures
• Expectations of top management
• AQMS requirements
• Statutory and regulatory requirements
• Risks identified