MCT Beginning T 39

1. 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

2. 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

3. The results of the process internal audit:

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

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

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

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

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